The Saunders Company is trying to do some planning for the coming month. The following information was gathered from the last month.

Sales revenue	$300,000
Fixed manufacturing expenses	110,000
Fixed marketing expenses	20,000
Fixed administrative expenses	18,500
Sales price	$20/unit
Variable manufacturing costs	$7/unit
Variable marketing costs	$2/unit

If Saunders wants to earn operating income of $44,000 next month, how many units must be sold?