Note - The background Information is the same for all parts of this question UP Forklifts sells two products, large forklifts and small forklifts. A large forklift sells for $80,000 per unit with variable costs of $20,000 per unit Small forklifts sell for $55,000 per unit with variable costs of $12,000 per unit. Total fixed costs for the company are $3,944,000. UP Forklifts typically sell one large forklift for every four smalls. Q1: IFUP Forklifts only sells small forklifts, but all other facts remain the same, how many small forklifts must it sell to breakeven? Round your answer up to the nearest whole number