Porcelain Computer Company manufactures personal computers and tablets. Based on the latest information from the cost accountant, using the current sales mix, the weighted-average sales price per unit is $770 and the weighed-average variable cost per unit is $385. The company does not expect the sales mix to vary for the next year. Average fixed costs per month are $173,250.

Requirement 1. What is the number of units that must be sold each month to reach the breakeven point? Start by selecting the formula and entering the amounts to compute the breakeven point in units. (Complete all input fields. Enter a "0" for any zero balances.)