Jackson Company produces a single product that it sells for $46 per unit. Jackson Company has the capacity to produce 37,000 units of this product each month and is currently selling 28,000 of these units monthly. The costs associated with each unit are given below:

direct materials $11.75

direct labor $14.60

variable overhead $ 5.10

fixed overhead $ 3.80

variable selling costs $ 4.75

fixed selling costs $ 2.25

Jackson Company has received a special order from a customer who wants to purchase 15,000 units of this product in the coming month at a reduced selling price of $41 per unit. Jackson Company has determined that there would be no selling expenses in connection with this special order. However, there would be an extra direct material cost of $3.50 per unit for the special order units. Calculate the number of units that need to be in the special order request in order for Jackson Company to be economically indifferent between accepting and rejecting the special order.