Mimi's new Savory Stuffed muffin will compete with Mimi's established Banana Nut muffin. Contribution margin on the Banana Nut muffin is $5.84 per unit, while contribution margin on the new Savory Stuffed muffin will be $7.23 per unit. Mimi's expects a cannibalization rate of 40%. Launching the new Savory Stuffed muffin will involve fixed costs of $44,006. How many units of the new Savory Stuffed muffin must Mimi's sell in order to break even on the launch--accounting for the cannibalization? (Rounding: tenth of a muffin.)