ABC, Inc. is evaluating a commission$-$based pay

plan for its salespeople. Currently, ABC has five

salespeople and they sell units that sell for $$100$

each. The company is considering a plan in which

each salesperson would earn an annual salary

of $$20,100,$ plus commissions of $12\%$ of the sales

price for each unit sold by that salesperson. ABC's

other fixed costs, NOT including the salespeople's

salaries, total $$585,000.$ ABC's other variable

costs, NOT including commissions, total $$20$ per

unit. What would the break$-$even point in units be

under this pay plan?