Use this income statement to answer the following questions.

Sales ($70 per unit)				$16,100
Less: Cost of goods sold ($36 per unit)				8,280
Gross margin				7,820
Less operating expenses:
Salaries		$800
Advertising		400
Shipping ($2 per unit)		460		1,660
Operating Income				$6,160

How many units would the company need to sell to earn $13,520 in operating income? (Round answer to the nearest whole units.)