A company manufactures a single product. Estimated cost data regarding this product and other information for the product and the company are as follows:

Sales price per unit	$40
Total variable production cost per unit	$22
Sales commission (on sales)	5%
Fixed costs and expenses:
Manufacturing overhead	$5,598,720
General and administrative	$3,732,480
Effective income tax rate	40%

The number of units the company must sell in the coming year in order to reach its breakeven point is