16. Sandy Paper, Inc. produces and sells sandpaper for $7.00 per unit (a square meter, or m2). Their variable costs are $1.00 per unit for DM, $1.00 per unit for DL, and $2.00 per unit for variable overhead. Monthly fixed costs are $20,000 for rent, $7,000 for insurance, and $25,000 for salaries. The flat tax rate is 30%. How many square meters of sandpaper does Sandy Paper need to sell to achieve an after-tax monthly net income of $28,000?