Required information You work for Bellevue Window Products. While performing an analysis for a new window product, you found a report from last year that provided the following information regarding the manufacture of a similar product: annual production rate = 40,000 units; selling price = $74 per unit; fixed production cost = $240,000 per year; variable production cost = $1,630,000 per year; and variable selling expenses = $89,000 per year. As a first-cut, you decide to use this information to estimate the breakeven production rate per year. units per year. The breakeven production rate per year is estimated to be