3) The MB company manufactures a single product product X. A unit of product X is sold to customers for $80. The per unit variable expense and the total expected fixed expenses for the first quarter of the year 2012 are as follows:

• Variable expenses to manufacture and sell a unit of product X: $50
• Total fixed expenses for the first quarter of the year 2012: $40,000

The company wants to earn a profit of $80,000 for the first quarter of the year 2012. Calculate the number of units the company needs to sell to meet this profit goal.