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A manufacturing process has a fixed cost of $180,000 per month. Each unit of product being produced contains $25 worth of material and takes $42 of labor. How many units are needed to break even if each completed unit has a value of $80? (Roundup your answer to the next whole number)

A manufacturing process has a fixed cost of $180,000 per month. Each

unit of product being produced contains $25 worth of material and takes $42 of labor.

How many units are needed to break even if each completed unit has a value of $80? (Roundup your answer to the next whole number)

 
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