Question: In 2016, X Company had the following selling price and per-unit variable costs:
| Selling price |
$168.30 |
| Direct materials |
41.50 |
| Direct labor |
21.70 |
| Variable overhead |
33.00 |
| Variable selling and administrative |
14.50 |
In 2016, fixed overhead costs were $481,000, and fixed selling and administrative costs were $276,000.
In 2017, there are only two expected changes. Direct material costs are expected to increase by 10% per unit, and fixed selling and administrative costs are expected to decrease by $10,000. What many units must X Company sell in 2017 in order to break even round unit costs to the nearest cent?