Help me with below question

Bingham Company manufactures and sells Product J. Results for last year's manufacture and sale of Product J are as follows: -_ '~ 145 000 Traceable xed advertisin; ex ense 180 000 l 745 000 Bingham Company anticipates no change in the operating results for Product J in the foreseeable future if the product is produced. Bingham is re-examining all of its products and is trying to decide whether to discontinue the manufacture and sale of Product J. The company's total fixed factory overhead cost would not be affected by this decision. 17) Assume that discontinuing Product J would result in a $100,000 increase in the contribution margin of other product lines. How many units of Product J would have to be sold next year for the company to be as well off as if it just dropped Product J and enjoyed the increase in contribution margin from other products? 17)