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Break$-$Even Units: Units for Target Profit

Jay$-$Zee Company makes an in$-$car navigation system. Next year, Jay$-$Zee plans to sell $19,000$ units at a price of $$400$ each. Product costs include:

Direct materials $$84\mathrm{.}00$

Direct labor $$48\mathrm{.}00$

Variable overhead $$12\mathrm{.}00$

Total fixed factory overhead $$733,000$

Variable selling expense is a commission of $6$ percent of price; fixed selling and administrative expenses total $$102,200.$