ABC Company reported the following information about its single product last year: selling price per unit ............. $60 variable costs per unit ............ $31 total fixed costs .................. $264,000 units sold ......................... 48,400 units For the coming year, ABC Company intends to reduce the selling price of this product by 25% and increase the advertising for this product by $59,400. Calculate the number of units of this product that ABC Company needs to sell in the coming year in order to earn the same net income that was earned last year.