The preliminary budget information for the coming year for a manufacturer which produces three products is as follows:

Model 1Model 2Model 3Unit sales50,00050,000100,000Unit selling price$87$102$144Variable manufacturing cost per unit$39$36$75Variable selling cost per unit$15$12$18

For the coming year, the fixed manufacturing overhead is budgeted at $6,000,000, and the company's 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)