Last year, X Company sold 58,000 units of its only product. The following is budgeted per-unit information for next year:
Selling price |
$32.44 |
Direct materials |
4.17 |
Direct labor [all variable] |
4.37 |
Variable overhead |
4.17 |
Variable selling and administrative |
4.21 |
Fixed overhead and fixed selling and administrative costs are expected to total $335,240. If X Company wants to earn $46,000 after taxes next year, and the tax rate is 37%, how many units must it sell?