In 2015, X Company had the following selling price and per-unit variable cost information:

Selling price			$157.20
Direct materials			46.50
Direct labor			13.50
Variable overhead			28.80
Variable selling and administrative			24.70

In 2015, fixed overhead costs were $402,000, and fixed selling and administrative costs were $285,000.

Question:

In 2016, there are only two expected changes. Direct material costs are expected to decrease by 20% per unit, and fixed selling and administrative costs are expected to increase by $20,000. What must unit sales be in order for X Company to break even in 2016?