In 2017, X Company had the following selling price and per-unit variable cost information:

Selling Price	165
Variable manufacuting costs	89
Variable selling and administrative costs	13

In 2017, total fixed costs were $679,000.

In 2018, there are only two expected changes. Direct material costs are expected to increase by $8 per unit, and fixed selling and administrative costs are expected to increase by $10,000. What must unit sales be in order for X Company to break even in 2018