We are given that the cost of manufacturing "x" units is given by the following formula:

We are asked to determine the number of units "x" for a cost C = $13260. To do that we will replace the value of "C" in the equation for 13260:

Now we subtract 13260 from both sides, we get:

Now, to solve this equation we will factor the equation. To do that we re write the factors as this:

Now we need to determine two numbers which product ios -13260 and which algebraic sum is 10, those numbers are 120 and -110, since:

Replacing the number we get:

Now we set each factor to zero and solve for "x":

The second factor is:

Since the number of units should be a positive number we get that the number of units must be 110.