Break$-$even Units $=$ Total Fixed Costs $/($Unit Selling Price $$ Unit Variable Cost$)$

A firm$$s production capacity is $1\mathrm{.}4$ million units, with annual fixed costs of $$3\mathrm{.}1$ billion for depreciation, plant maintenance, corporate marketing, and general overhead. Additional values for the three vehicles produced and sold by the firm are shown in the table below:

Vehicle X Vehicle Y Vehicle Z

MSRP $$14,600$ $$22,200$ $$33,400$

Dealer Discount $8\%12\%16\%$

Variable Cost $$11,200$ $$12,900$ $$18,700$

Advertising & Promotion $$31,000,000$ $$72,000,000$ $$95,000,000$

Previous Unit Sales $500,000400,000300,000$

Question $3($Break$-$even units$)$

Using the original MSRP$,$ recalculate break$-$even if the advertising and promotion expense for each product is doubled.