Breakeven exercises:

Sunflower Inc. is a leading manufacturer of artificial flowers. They would like to break into the market for life-like, but artificial cactus. Sunflower expects to sell the new product at $6 per unit. Their cost per unit is $2.50. In addition, the company expects that they will spend $135,000 on a marketing campaign to launch the new product, in addition to their standard fixed expenses of $20,500. For this idea to be approved by the board of directors, it needs to have a forecasted profit of at least $25,000.

How many units do they need to sell to meet this target?