3. Newt Inc. produced and sold 50,000 units of a single product last year. Data concerning the previous year's income statement is as follows: Sales revenue Manufacturing costs: Variable $1,350,000 $585,000 Fixed $270,000 Selling costs: Variable $40,000 Fixed $54,000 Administrative costs: Variable Fixed $175,000 $41,000 Assuming all cost relationships will remain constant for the upcoming year, how many units must be sold for the company to earn an after-tax profit of $210,000 if the income tax rate is 40%? (Round to the next unit.)