Aaa's business sells a single product. The following information was gathered from Aaa's records:

Price $31.00 per unit

Variable costs are 61% of sales price

The company's fixed costs are $400,000 annually

Current sales total is 31,000 units

Target profit before tax $27,000

Budgeted sales total is 34,000 units

To earn the target profit before tax, Aaa's business need to sell how many units?

[Round all quantity estimates as appropriate for CVP analysis.]

To earn the raget profit befor tax, Aaa'd business need to sell how many units?