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	$3/unit

How many units must Saunders sell next month to break even?