how do we get the break even point in units

Cullumber, Inc. has recently started the manufacture of Tri-Robo, a three-wheeled robot that can scan a home for fires and zan leaks and then transmit this information to a smartphone. The cost structure to manufacture 20.300 Tr.fobos is as follows. Culfuriber h approached by Tient inci, which offers to make fri-Robo for $114 per unit or $2.314,200. Following are independent almumptions Assume that none of the fixed overhead can be avoided. However, if the robots are purchased from Tienhinc, Cullumber can use the released productive resources to generate additional income of $375,000. (Enter negative amounts using either a negative sism. preceding the number es -45 or parentheses eg. (45), )