N = 121

[C1] non-units	[C2] #non-units lead to same #solution for	[C3] #solution for = non-units in C1
0	1	231
55, 33, 77, 110, 44, 66, 88, 22, 11, 99	10	110
	C2TC3 = #ways delta can be non-unit	1331

Total non-singular EC over Z₁₂₁ = 121² - #ways delta can be non-unit (C₂^TC₃) = 13310