The preliminary budget information for the coming year for a manufacturer which produces three products is as follows: Model 1 Model 2 Model 3 Unit sales 50,000 50,000 100,000 Unit selling price $93 $104 $144 Variable manufacturing cost per unit $39 $36 $75 Variable selling cost per unit $15 $12 $18 For the coming year, the fixed manufacturing overhead is budgeted at $6,000,000, and the companys fixed selling and administrative costs are forecast to be $1,800,000. Assuming the sales mix remains as budgeted, determine how many units of Model 3 must sell in order to break even in the coming year. (round up)