Process $\backslash ($ X $\backslash )$ is estimated to have a fixed cost of $\backslash (\backslash$$ $35,000\backslash )$ per year and a variable cost of $\backslash (\backslash$$ $60\backslash )$ per unit in year $1,$ decreasing by $\backslash (\backslash$$ $5\backslash )$ per unit per year thereafter. Process $\backslash ($ Y $\backslash )$ will have a fixed cost of $\backslash (\backslash$$ $67,000\backslash )$ per year and a variable cost of $\backslash (\backslash$$ $10\backslash )$ per unit in year $1,$ increasing by $\backslash (\backslash$$ $1\backslash )$ per unit per year thereafter. At an interest rate of $\backslash (12\backslash \%\backslash )$ per year, how many units must be produced in year $5$ for the two processes to break even? The number of units that must be produced is determined to be