The annual fixed costs of operating a company that manufactures office tables are $36,000. The variable costs are $95 per unit and the selling price of each table is $360. The company's net income for last year was $22,500. This year, the fixed costs decreased by 10% and the variable costs increased to $105. If the selling price remained the same, how many office tables does the company need to sell this year to earn the same profit as last year?

AppendixLO1