A company recently reported 400,000 units sold at a price of $60.00 per unit. It also reported its total variable operational costs to manufacture these products were: Materials ($2,400,000), Packaging ($2,000,000), Direct Labor ($1,800,000), Transportation/Delivery ($1,400,000) and other ($100,000). There were other cost including: Advertising ($2,000,000), promotion ($800,000) and General and Administrative Overhead including profit ($600,000). Complete the calculation, including formula -Assume you expect materials costs to increase by 5.0 % of unit price, what would be the new Breakeven Sales per unit figure?