Given the following information, how many units must be sold to achieve a profit of $25,000? (Note that the units sold must account for total production costs (direct and overhead) plus desired profit.)

Direct labor hours: 0.7 hr / unit
Direct labor costs: $26 / hr
Direct materials cost: $5.4 / unit
Overhead costs: 80% of direct labor
Packaging and shipping: $2.9 / unit
Selling price: $43 / unit