Ocean City Kite Company sells kites for $12.00 per kite. In FY 2019, total fixed costs are expected to be $180,000 and variable costs are estimated at $5.00 a unit. Ocean City Kite Company wants to have a FY 2019 operating income of $75,000. Use this information to determine the number of units of kites that Ocean City Kite Company must sell in FY 2019 to meet this goal. (Round your answer to a whole number)