J&R Audio Company manufactures digital keyboards. At a volume of 15,000 units, per-unit price and cost data for the year just ended follow:
Item Value per unit
Selling price ............ $800
Variable manufacturing costs .... 440
Fixed manufacturing overhead .... 50
Gross Margin .......... $310
Variable selling costs ........ 40
Fixed selling and administrative costs .. 110
Profit Margin ........... $160

Required
What is J&R Audio’s breakeven point in units?