The following data relate to a year's budgeted activity for Sunland Limited, a company that manufactures one product: Units Beginning inventory 40,560 Production 141,960 Available for sale 182,520 Sales 131,820 Ending inventory 50,700 Selling price Variable manufacturing costs Per unit $8.00 300 Per unit Selling price $8.00 Variable manufacturing costs 3.00 Variable selling, general, and administrative expenses 3.00 Fixed manufacturing costs (based on 100,000 units) 0.55 Fixed selling, general, and administrative expenses (based on 100,000 units) 0.85 Total fixed costs and expenses remain unchanged within the relevant range of 25,000 units to a total capacity of 160,000 units. (a) Calculate the projected annual break-even sales in units. (Round answer to O decimal places, e.g. 5,275.)