A company sells its single product for $40 per unit. The company's after-tax net incomefor the past year was $1,188,000 after applying an effective tax rate of 40%. The projected costs for manufacturing and selling its single product in the coming year are listed below.Variable costs per unit:

Direct materials

$5.00

Direct labor

4.00

Manufacturing overhead

6.00

Selling and administrative costs

3.00

Total variable costs per unit

$18.00

Annual fixed operating costs:

Manufacturing overhead

$6,200,000

Selling and administrative costs

3,700,000

Total annual fixed cost

9,900,000

The dollar sales volume required in the comingyear to earn the same after-tax net profit as the pastyear is