Pharoah Inc. produces modern light fixtures that sell for $$160$ per unit. The firm's management is considering purchasing a highcapacity manufacturing machine. If the high$-$capacity machine is purchased, then the firm's annual cash fixed costs will be $$71,000$ per year, variable costs will be $$80$ per unit, and annual depreciation and amortization expenses will equal $$20,000.$ If the machine is not purchased, annual cash fixed costs will be $$15,000,$ variable costs will be $$130$ per unit, and annual depreciation and amortization expenses will equal $$11,000.$

What is the minimum level of unit sales necessary in order for EBIT with the high$-$capacity machine to be higher than EBIT without that machine?

Minimum level of sales required $$ units