Answer
$n_{units}=2$
Work Step by Step
First we calculate the total heat produced:
$Q_{t}=Q_{people}+Q_{lightbulbs}+Q_{walls and windows}$
$Q_{people}=40*(360\frac{kJ}{h}*\frac{1h}{3600s})=4kW$
$Q_{lightbulbs}=10*100W=1kW$
$Q_{walls and windows}=15000\frac{kJ}{h}*\frac{1h}{3600s}=4.17kW$
$Q_{t}=4kW+1kW+4.17kW=9.17kW$
Now the number of units will be:
$n_{units}=\frac{9.17kW}{5kW}=2$