(3'. Division C makes re-agents for laboratories. Division C's projected Operating Income Statement for the coming year is: 1.8 Sales Revenue (203,000 units) 14,210,000 Variable manufacturing costs 6,090,000 Variable Selling and Administration costs 2,030,000 Total Variable costs 8,120,000 Fixed Manufacturing costs 3,900,000 Fixed Selling and Administartion costs 1,045,500 Total Fixed costs 4,945,500 Operating Income 1,144,500 What is Division C's breakeven point (in units) assuming their tax rate is 30%