Answer:
Yankee = 66,900 units
Zoro = 156,100 units
Explanation:
Break Even Point = Fixed Costs / Contribution per unit
               = $23,415,000 / ((3×$175) + (7×$75))
               = $23,415,000 / $1,050
               = 22,300
Yankee = 22,300×3
       = 66,900
Zoro = 22,300×7
    = 156,100