In his book, Pop-up Republic, Baras provides an example of the expense report for a 30-day pop-up shop in New York City, the most expensive commercial leasing location in the US.4 Rent: $10,000 (a 2,500-square-foot space in Manhattan) Insurance: $500 Permits/Licenses: $250 Staffing: $7,200.00 (for 8 hours x 10 dollars/day x 30 days x 3 employees) Furniture/Fixtures: $2,500 (includes basic POS system, shelving, desks and other operating expenses) Promotion: $3,000 (includes grand opening expenses) Signs: $500 Advertising: $500 If all of the above costs represent the fixed costs of the Pop up, and the selling price of the units sold on average is $65 each and the variable costs on average are $31 each, how many units need to be sold in total over the 30 days in order to break even?