Compuware, Ltd$.,$produces digital$-$to$-$analog converters for compact disk players used by radio stations and audio enthusiasts. It is contemplating an expansion into the moderately$-$priced home audio market by producing a CD player that would sell at a price of $$380.$The production of each CD player would require $$120$in materials, and $3\mathrm{.}75$hours of labor at the rate of $$2$per hour for wages and fringe benefits plus variable overhead tied to labor. Energy, supervisory and other variable overhead costs would amount to $$50$per unit. The accounting department has derived an allocated fixed overhead charge of $$25$per CD player $($at a projected volume of $14,000$units$)$to account for the expected increase in fixed costs.

A$.$What is Compuware's breakeven sales volume $($in units$)$for home audio CD players?