Mary Williams, owner of williams products, is evaluating whether to introduce a new product line. After thinking through the production process and the costs of raw materials and new equipment, Williams estimates the variable costs of each unit produced and sold at $7 and the fixed costs per year at $71,000.
If the selling price is set at $22 each, how many units must be produced and sold for williams to break even?
Use the algebraic approach, williams must produce and sell _____ units to break even. ( enter your response rounded to the nearest whole number.)