Mission Electronics manufactures and sells basic DVD players for sale under various generic store brand names. The cost of one of their models follows:

Materials	$	18.90
Labor		12.90
Variable overhead		5.90
Fixed overhead ($3,167,100 per year; 459,000 units per year)		6.90
Total	$	44.60

Pacific Cash & Carry, a chain of low-price electronic sales and rental outlets, has asked Mission to supply them with 28,000 players for a special promotion Pacific is planning. Pacific has offered to pay Mission a unit price of $49 per DVD player. The regular selling price is $69. The special order would require some modification to the basic model. These modifications would add $4.90 per unit in material cost, $2.40 per unit in labor cost, and $1.40 in variable overhead cost. Although Mission has the capacity to produce the 28,000 units without affecting its regular production of 459,000 units, a one-time rental of special testing equipment to meet Pacifics requirements would be needed. The equipment rental would be $85,800 and would allow Mission to test up to 59,000 units.

What is the minimum quantity of DVD players in the special order that would make it profitable?