ABC Company reported the following information for 2019: Sales ............................... 14,000 units Margin .............................. 25% Variable cost per unit .............. $8.80 Average operating assets ............ $550,000 Return on investment ................ 14% Minimum required rate of return ..... 9% Management of ABC Company is beginning to budget for 2020 and would like answers to some what-if scenarios. Calculate the number of units ABC Company needed to sell in 2019 in order for its residual income to be 204% larger than what was reported