ABC Inc. manufactures and sells toys. Price and cost data are as follows:

Selling price per unit (package of 2 CDs)......................................	$27.00
Variable costs per unit:
Direct material...............................................................................................................	$6.00
Direct labor......................................................................................................................	$6.00
Artist's royalties..............................................................................................................	$4.50
Manufacturing overhead..........................................................................................	$4.00
Selling expenses............................................................................................................	$1.00
Total variable costs per unit............................................................	$21.50
Annual fixed costs:
Manufacturing overhead..........................................................................................	$190,000
Selling and administrative.......................................................................................	$300,000
Total fixed costs................................................................................	$490,000
Forecasted annual sales volume (120,000 units).........................	$3,240,000

Management estimates that direct-labor costs will increase by 8% next year.

How many units will the company have to sell next year to reach its break-even point?

(Please indicate a whole number; no decimal places. Example: 98600)