please help and explain how I arrive at the answer? Thanks

The following totals are used to create a CVP Income Statement for Frederick Company for FY2018: Frederick Company Selected Financial Figures For the Year Ended 12/31/18 Sales (100 units) $10,000 Variable Costs: Direct Labor $1,150 Direct Materials 1,000 Factory Overhead (variable) 2,000 Selling Expenses (variable) 600 Administrative Expenses (variable) 500 Fixed Costs: Factory Overhead (fixed) $500 Selling Expenses (fixed) 1.000 Administrative Expenses (fixed) 1,000 Frederick Company utilizes a JIT production system and there are no Raw Materials, Work in Process or Finished Goods Inventories Use this information to determine the FY 2016 breakeven point in units. Itoling and enter as a whole number