XYZ Inc. sells a single product for $40 per unit. Variable production costs are $12 per unit. Fixed overhead costs amount $53,000 per month. Variable selling costs are $8 per unit. Fixed selling costs are $5,000 per month. Last month, the company produced 12,000 units and sold 10,000 units.

How many units must the company sell to achieve a pre-tax profit of $200,000?