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
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. The number of units of product that Oradell Company must sell annually to break even is