Ronald Enterprises, Ltd. has estimated the following costs for producing and selling 19,800 units of its product:
Direct materials
|
$82,500 |
Direct labour
|
108,900 |
Variable overhead
|
40,800
|
Fixed overhead
|
30,800 |
Variable selling and administrative expenses
|
55,000 |
Fixed selling and administrative expenses
|
40,400
|
Ronald Enterprises' income tax rate is 40%.
Given that the selling price of one unit is $35, calculate how many units Ronald Enterprises would have to sell in order to break even. (Round variable cost per unit and final answer to 0 decimal places, e.g. 5,275.)