The lighting division of Universal Electric Company plans to introduce a new street light based on the following:

Fixed costs per period are $3,152

Variable costs per unit is $157

Selling price is $184

Capacity per period is 320 units.

A new supplier has emerged in the market resulting in lower variable costs for the company. The company now pays $145 per unit. Find the new break-even point in units. Answer as a whole number.