A company sells two products: Product J and Product K. The sales mix is expected to be 75% Product K and 25% Product J. Product J has a contribution margin ratio of 40% and a selling price of $125 per unit. Product K has a contribution margin ratio of 50% and a selling price of $140 per unit. Annual fixed costs are expected to be $134,000. How many units of Product J must the firm sell to earn a target profit of $100,000?