D&I Inc., a merchandising company, reported the following results for September.

Sales Price per unit 1,032 Fixed selling and administrative expense per unit 95 Variable selling and administrative expense per unit 177 Cost of Goods Sold per unit 496

There were 500 units sold This question is independent of all other questions. Please use only the information in this question to calculate the answer. Based on the information provided above, calculate the number of units that need to be sold to achieve a profit of $45,000. Cost of Goods Sold is a variable cost in this company. Enter only the amount for the break-even in units (rounded to a whole number based on general rounding rules) in the box provided below. Enter the amount only. Do not enter letters, words, or the calculation.