Margerit is reviewing a project with a three-year project life. The projected unit sale each year is the same and the price per unit is $40. The initial cost of the project is $95,000. The relevant discount rate is 15 percent. Margerit has the option to abandon the project after one year at which time she feels she could sell the project for $60,000. At what level of sales (in the number of units sold) should she be willing to abandon the project?