A company produces two products in a joint process, Z8 and W9. The cost of producing Z8 and W9 is $3755 per batch. Additional information relating to the production of products Z8 and W9 is given below:

	Z8	W9
Number of units	600	315
Selling price per unit at the split off point	$8.00	$12.30

Product W9 can be processed further into product W10 at a cost of $975. Product W10 can then be sold for $25.37 per unit.

How many units of W10 does the company have to sell to justify the further processing of W9?