The Buchanan Company has gathered the following information for a unit of its most popular product:

Direct materials	$	12.70
Direct labor		6.70
Overhead (40% variable)		10.70
Cost of manufacture		30.10
Desired markup		15.05
Target selling price	$	45.15

The above cost information is based on 4,000 units. A distributor has offered to buy 2,700 units at a price of $34.45 per unit. The distributor claims this special order would not disturb regular sales at $45.15. Special packaging and other selling expenses would be an additional $1.20 per unit for the special order. How many units of regular sales could be lost before this contract is not profitable? (Round your final answer to the nearest whole unit.)