Lions' Den is a television program wherein start-up companies pitch their business to well-known businesspeople, who decide whether or not to make an offer on the business venture. Right now, Hello Puppy pitching their business on Lions' Den. Hello Puppy is asked what their cost structure is, and what their prices are. Accordingly, Hello Puppy's costs include $25,000 per year on advertisement, $10,000 per month on rent, $30,000 per year on insurance, and $5,000 per month on management salaries. Hello Puppy sells their products for $500 at a 50% margin. Hello Puppy is told they would need to make at least $100,000 in profit this year for the businesspeople to make an offer. According to this, how many units would Hello Puppy need to sell this year to get an offer from the businesspeople on Lions' Den