Vaughn Inc. (AP) is a manufacturer of toaster ovens. To improve control over operations, the president of AP wants to begin using a flexible budgeting system, rather than use only the current master budget. The following data are available for AP's expected costs at production levels of 90,000, 105,000, and 120,000 units.

Variable costsManufacturing$6per unitAdministrative$4per unitSelling$1per unitFixed costsManufacturing$143,000Administrative$71,000

If AP sells the toaster ovens for $17 each, how many units will it have to sell to make a profit of $431,000 before taxes?