Illustration: Original cell phone sales and cost data for Vargo Electronics is as shown. Unit selling price $500 Unit variable cost $300 Total fixed costs $200,000 Break-even sales $500,000 or 1,000 units Case III: Vargo's principal supplier of raw materials has just announced a price increase. The higher cost is expected to increase the variable cost of cell phones by $25 per unit. Management plans a cost-cutting program that will save $17,500 in fixed costs per month. Vargo is currently realizing monthly net income of $80,000 on sales of 1,400 cell phones. What increase in units sold will be needed to maintain the same level of net income