$2023-$ Dec $[4]($a$)$ M$/$s BLB Industries provided you the following information for the year ended $31-03-2023$:

$\backslash$table$[[$Particulars$,$Amount $($In $)],[$Sales$,40,000],[$Raw Materials Cost,$20,000],[$Direct Wages,$6,000],[$Fixed & Variable Overhead,$10,000],[$Profit$,4,000],[$Units sold,$200$ units$]]$

In the next financial year M$/$s BLB Industries expects the following:

$($i$)$ Wage rate will increase by $50\%.$

$($ii$)$ Fixed Cost will decrease by $1,000.$

$($iii$)$ No$.$ of units to be sold in the next year is $300$ units.

$($iv$)$ Total Fixed & Variable overhead in the next financial year will be $12,000.$

How many units are required to be sold in the next year so that same amount of profit per unit as in $2023$ can be achieved?

$(7$ marks$)$