Answer:
110,257 units.
Step-by-step explanation:
Fixed operating costs (FC) = $430,000
Variable costs (VC) = $2.10 per unit,
Sales price (P) = $6.00 per unit.
The revenue, as a function of 'n' units produced, for this company is given by:

The break-even point occurs when revenue is zero. The break-even point is:

Rounding it up to the next whole unit, the sales volume needed to reach the break-even point is 110,257 units.