Test Company reported the following income statement for the most recent period.

Sales (8,000 units)	$160,000
Variable expenses	96,000
Contribution margin	64,000
Fixed expenses	30,000
Operating income	$34,000

Test Company’s sales manager proposed holding a Holiday Sale. Prices would be discounted 5% and an additional $2,000 would be used for advertising to promote the event. Determine the number of units Test Company must sell during the promotion to earn $38,000