A firm is planning to manufacture a new product. The sales department estimates the unit selling price of $150. The fixed cost of manufacturing and selling the product is $ 30,000 and the following per unit variable cost exist (labor = $13, materials $10, additional power = $ 5). If the firm wants to make a profit of $ 21,000, how many units do they need to sell to achieve that? Correct your answer to the nearest unit. For instance 21.1 = 22 units