Unibloc Inc. currently sells 4.5 million construction set toys per year at a price of $39.95 each. The company has $13.9 million in debt with an average coupon rate of 9% and 15 million shares outstanding, which trade at $67.46. The company's average tax rate is 29%.

The company plans to modernize its production process. The new machines will cost $8.3 million and will reduce the variable cost per unit to $29.96, while increasing fixed costs, including depreciation, to $18.4 million. Sales will be unaffected. They company could rais $8.3 million by borrowing at an interest rate of 9% or by selling more shares at the current stock price.

What number of units sold will lead to the same EPS with debt financing and equity financing (in million)?