Tokyo Division of ABC Corp sells product X in the market for 6,000 per unit. The following data are as follows for the production and sale of 3,400 units in current year 2020: Variable Manufacturing cost of 2,000 per unit; variable expense of 1,800 per unit; Fixed cost related to Tokyo Division totaled 6,080,000 (includes Fixed OH of 4,000,000) and Total Assets of 12,500,000. ABC Corp instructed Tokyo division to have  a desired rate of return of 20%. How many units of product must be sold to obtain the desired rate of return if no other part of the budget will be changed?