ABC Company produces and sells four products. Information about these products for 2019, the most recent year, appears below: Product A Product B Product C Product D 12.00 selling price per unit variable costs per unit number of units sold 19.00 5.00 39,000 16.00 13.00 32,000 15.00 5.00 15,000 6.00 28,000 ABC Company had total fixed costs of $648,000 in 2019. Calculate the number of units of Product D that needed to be sold in 2019 in order for ABC Company to earn a profit of $144,000