DYE$-75150$ company sells a single product for $$155\mathrm{.}00$ per unit. The company's variable manufacturing costs are $$44\mathrm{.}00$ per unit, its variable selling costs are $$47\mathrm{.}00$ per unit, and total annual fixed expenses are $$427,940.$ The unit sales to achieve the company's annual target profit of $$18,000$ is closest to: $($Do not round intermediate calculations.$)$