A business currently produces 9000 units of its product each month, which sells for 85 per unit at the end of the month. The company considers an alternative process which has a startup cost of 1,500,000 and continuing monthly costs of 15,816 incurred at the end of each month. The alternative process will result in monthly production of 12,000 units. The company can borrow the 1,500,000 on an interest only loan at 1.5%, with the principle repayable after 40 months. The company can accumulate the principal in a sinking fund earning interest at 1% per month over the 40 month period. The company can reduce the selling price of the product to X per unit and still make a profit that is 30,000 more per month than it was before the process was implemented. Find X.

X= 72, I just need the process but not in excel thanks!