9. In 2018, X Company's revenue-based profit function was 0.39R - $65,300. Only one change is expected in 2019, a 10% increase in total fixed costs. What must revenue be in 2019 for X Company to earn $37,000?

10. In 2018, X Company sold 7,000 units of its only product for $36.10 each. Unit costs were as follows:

Variable manufacturing			$14.10
Fixed manufacturing			3.25
Variable selling			4.28
Fixed selling			2.37
Total			24.00

In 2019, the selling price, variable costs per unit, and total fixed costs are not expected to change. Assuming a tax rate of 33%, how many units must X Company sell in 2019 in order to earn $75,000 after taxes?