Amber Company had the following information:

Activity Driver	Unit Variable Cost	Level of Activity Driver
Units sold	$30	--
Setups	1,500	50
Engineering hours	50	1,200
Other data:
Total fixed costs (traditional)	$500,000
Total fixed costs (Activity-based costing)	200,000
Unit selling price	50

How many units need to be sold to produce a before-tax profit of $100,000 using activity-based costing (ABC)?