Change in sales price Zucco Company manufactures a product that has a variable cost of $13 per unit. The company’s fixed costs total $280,000. Zucco had net income of $80,000 in the previous year. Its product sells for $25 per unit. In an effort to increase the company’s market share, management is considering lowering the product’s selling price to $23 per unit.

Required If Zucco desires to maintain net income of $80,000, how many additional units must it sell in order to justify the price decline?