Breakeven Point Calculation

A manufacturing firm is analyzing its financial structure and operational efficiency. The company has fixed costs of $150,000, variable costs of $20 per unit, and sells its product for $50 per unit. The management is interested in determining how many units they need to sell to reach breakeven, as well as how the leverage effect could impact their profitability if sales increase beyond this breakeven point.

Given the information above, what is the breakeven point in units for the manufacturing firm?