Aspen Popular Company prepared the following absorption-costing income statement for the year ended May 31, 2017.

Sales (8,000 units)                          $160,000

Cost of goods sold


Gross margin                                    $52,000

Selling and administrative expenses


Operating income

$ 34,000

Additional information follows:

Selling and administrative expenses include $1.50 of variable cost per unit sold. There was no beginning inventory, and 8,750 units were produced. Variable manufacturing costs were $11 per unit. Actual fixed costs were equal to budgeted fixed costs

How many unit must be sold to breakeven under absorption cost and under variable costing?