35. Given the following information, how many units must be sold to achieve a profit of $25,000? [Note that the units sold must account for total production costs (direct and overhead) plus desired profit.] (3.4, 3.5)

Direct labor hours: 0.2 hour/unit Direct labor costs: $21.00/hour Direct materials cost: $4.00/unit Overhead costs: 120% of direct labor Packaging and shipping: $1.20/unit Selling price: $20.00/unit