$2003$ Results through Nov $03$ Dec $03$ Est Total Production$/$Sales $7,290,000312,0007,602,000$

Average Selling Price $363636$ Revenues $262,440,00011,232,000273,672,000$ DM usage $32,586,3001,394,64033,980,940$ DL usage $8,820,900377,5209,198,420$ Direct Costs $41,407,2001,772,16043,179,360$ Overhead $90,000,00019,000,000109,000,000$ COGS $131,407,20020,722,160152,179,360$ revenue $262,440,00011,232,000273,672,000$ COGS $131,407,20020,722,160152,179,360$ Gross Margin $131,032,800(9,540,160)121,492,640$ G&A $19,000,0004,300,00023,300,000$ Net income $112,032,800(13,840,160)98,192,640$ The direct materials and direct labor costs were prepared based on the actual average unit DM and DL usage through November $($$$4\mathrm{.}47$ and $$1\mathrm{.}21,$ respectively$).$ These were expected to be essentially the same in December. Finally, overhead and G&A amounts for December were prepared using all of the payments scheduled to be made for equipment leases, facility leases, taxes, and other G&A amounts. Western Chipsets could not postpone paying for any of these items. All overhead and G&A costs are fixed $$ they do not go up or down with the number of units, at least not in the short run. Question: How many units must be produced and inventoried for Western Chipsets to exactly meet the $$100,000,000$ option trigger? How many addiotnal units will need to be produced on top of the $7,602,000$ units.