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 = $70 per unit; fixed production cost = $170,000 per year; variable production cost = $1,650,000 per year, and variable selling expenses = $88,000 per year. As a first-cut, you decide to use this information to estimate the breakeven production rate per year. The breakeven production rate per year is estimated to be units per year