Ahmed & co. makes and sells two types of shoes, plain and fancy. data concerning these products are as follows:

plain fancy
unit selling price $ 21.00 $ 32.00
variable cost per unit 10.00 28.00

sixty percent of the unit sales are plain, and annual fixed expenses are $57,400. assuming that the sales mix remains constant, the number of units of plain that ahmed must sell to break even is: (round intermediate calculations to 2 decimal places and final answer to nearest whole number)