What Is The Break Even Point In Units For Managerial Accounting?

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Serendipity Sound, Inc. manufactures and sells compact discs, Price and cost data are as follows
Selling price per unit ( Package of two CDS )
Variable costs per unit .
Direct material
Direct Labor
10. 50
Manufacturing overhead
5 . 80
DO quot; E
Selling expenses
1. 30
Total Variable costs per unit
19 80
Annual fixed costs :`
Manufacturing overhead
Selling and administrative
192 890
2 76 , 680
Total fixed costs
408`90
Forecasted annual Sales volume 120 . 808 units )
$ 3. 800 980
In the following requirements , ignore income taxes .
Required .quot;
1. What’s Serendipity Sound’s break – even point in units ? I’ve not round intermediate calculations !`Managerial Accounting