$(1)$

Required information

You work for Bellevue Window Products. While performing an analysis for a new window product, you found a report from last year that provided the following information regarding the manufacture of a similar product: annual production rate $=40,000$ units; selling price $=$$$71\mathrm{.}0$ per unit; fixed production cost $=$$$210,000$ per year; variable production cost $=$ $$1,670,000$ per year; and variable selling expenses $=$$$105,000$ per year.

As a first$-$cut, you decide to use this information to estimate the breakeven production rate per year. $($Round the final answer to three decimal places.$)$

The breakeven production rate per year is estimated to be

units per year.