Alliance Pneumatic Manufacturing, a specialty machine-tool producer, has fi xed costs of $200 million per year. Across all the fi rm’s products, the average contribution margin equals $1,200. What is...

Alliance Pneumatic Manufacturing, a specialty machine-tool producer, has fi xed costs of $200 million per year. Across all the fi rm’s products, the average contribution margin equals $1,200. What is Alliance’s breakeven point in terms of units sold?