A company is concerned about one of its product lines. Currently, it is reporting a $40,000 operating loss. The company wants to know how many additional units need to be sold to increase performance to the break-even level. Relevant data are as follows:

Revenues ($12.50 per unit)	$300,000
Total variable costs	$180,000
Operating loss	($40,000)

How many additional units need to be sold to increase performance to the break-even level?