Lor Company’s single product sells at a price of $108 per unit. Cost data for its single product follows. Compute this company’s break-even volume in units.

Direct materials . . . . . . . . . . . . . . . . . . . . . $20 per unit

Direct labor . . . . . . . . . . . . . . . . . . . . . . . . $28 per unit

Overhead costs

Variable overhead . . . . . . . . . . . . . . . . . . $ 6 per unit

Fixed overhead per year . . . . . . . . . . . . . $80,000 per year

Selling and administrative expenses

Variable . . . . . . . . . . . . . . . . . . . . . . . . . $ 18 per unit

Fixed . . . . . . . . . . . . . . . . . . . . . . . . . . . $100,000 per year