Sunland Inc. produces modern light fixtures that sell for $200 per unit. The firm's management is considering purchasing a high- capacity manufacturing machine. If the high-capacity machine is purchased, then the firm's annual cash fixed costs will be $74,000 per year, variable costs will be $50 per unit, and annual depreciation and amortization expenses will equal $32,000. If the machine is not purchased, annual cash fixed costs will be $27,000, variable costs will be $100 per unit, and annual depreciation and amortization expenses will equal $12,000. 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