21. Tesla, Inc. sells two models, Model S and Model 3. The selling prices and variable costs per unit are as follows:

• Model S: Selling price $80,000, Variable cost $50,000
• Model 3: Selling price $40,000, Variable cost $30,000

If the company's fixed costs amount to $300,000 and the sales mix ratio is 2:1 for Model S and Model 3 respectively, determine the breakeven point in units for each model.