A company has an opening stock of 6,000 units of output. The production planned for the current period is 24,000 units and expected sales for the current period amount to 28,000 units. The selling...

A company has an opening stock of 6,000 units of output. The production planned for the current period is 24,000 units and expected sales for the current period amount to 28,000 units. The selling price per unit of output is `10. Variable cost per unit is expected to be `6 per unit while it was only `5 per unit during the previous period. What is the break-even volume for the current period if the total fixed costs for the current period are `86,000? Assume that the first-in first-out system is followed.