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Jenkins Corporation Sells One Product What Is the Absorption Costing Breakeven Point in Units? (Round

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Jenkins Corporation sells one product.The following information is available for the current month:
 Selling price per unit $110 Standard fixed manufacturing costs per unit $49 Variable selling and administrative costs per unit $B Standard variable manufacturing costs per unit $3 Fixed selling and administrative costs $42,000 Wnits produced 16,800 units  Units sold 9,600 units \begin{array} { l l } \text { Selling price per unit } & \$ 110 \\\text { Standard fixed manufacturing costs per unit } & \$ 49 \\\text { Variable selling and administrative costs per unit } & \$ B \\\text { Standard variable manufacturing costs per unit } & \$ 3 \\\text { Fixed selling and administrative costs } & \$ 42,000 \\\text { Wnits produced } & 16,800 \text { units } \\\text { Units sold } & 9,600 \text { units }\end{array}
What is the absorption costing breakeven point in units? (Round your final answer up to the next whole unit. )


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