The Young Company has gathered the following information for a unit of its most popular product:

Direct materials	$	15
Direct labor		7
Overhead (40% variable)		10
Cost to manufacture		32
Desired markup (50%)		16
Target selling price	$	48

The above cost information is based on 10,300 units. A distributor has offered to buy 2,200 units at a price of $35 per unit. The distributor claims this special order would not disturb regular sales at $48. Special packaging and other selling expenses would be an additional $0.60 per unit for the special order. How many units of regular sales could be lost before this contract is not profitable?

Please show work.