Please help me solve this question:

U.S. Telephone Cellular sells phones for $100. The unit variable cost per phone is $50 plus a

selling commission of 10% (based on the unit sales price per phone). Fixed manufacturing costs total $1,230 per month, while fixed selling and administrative costs total $2,370. How many phones must be sold to achieve the breakeven point?

Round to two decimal places.

Thank you.