Oradell Company sells its single product at a price of $60 per unit and incurs the following variable costs per unit of product:
Direct material $16
Direct labor 12
Manufacturing overhead 7
Total variable manufacturing costs $35
Selling expenses 5
Total variable costs $40
Oradell's annual fixed costs are $880,000, and Oradell is subject to a 30% income tax rate.
what the number of units of product that Oradell Company must sell annually to break even is ?