Answer the following question: Cree Inc. plans to sell 5,700 units of a new product at a selling price of $70 each. Unit

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Answer the following question:
Cree Inc. plans to sell 5,700 units of a new product at a
selling price of $70 each. Unit variable costs is $49, including
direct materials, direct labour, variable overhead, and variable
selling expense). The company estimated that $30,000 of fixed
manufacturing overhead and $60,000 of fixed selling and
administrative expense will be incurred.
What is the number of units the company must sell in order to
break even?
Round your answer to the WHOLE UNIT.