In 2014, X Company sold 54,500 units of its only product. The following is budgeted per-unit information for 2015:
Selling price
|
$32.90
|
Direct materials
|
5.61
|
Direct labor [all variable]
|
5.81
|
Variable overhead
|
4.44
|
Variable selling and administrative
|
5.24
|
Fixed overhead and fixed selling and administrative costs are expected to total $305,200. If X Company wants to earn $41,000 after taxes in 2015, and the tax rate is 31%, how many units must it sell?