A celebrity discovered a compound that can be used as both a facial cream and a shoe polish! Introducing The Miracle Product - Goo! Goo has DM costs per unit of $5.00, DL costs per unit of $3.00, and variable overhead of $4.00 per unit. Monthly rent is $5,000 per month, and Insurance is $7,000 per month. Market research says they should expect to sell as many as they can produce. The tax rate is 40%. The selling price is $15.00.

How many units of Goo does she need to produce and sell in order to break even?