ABC Company, which is subject to a 40% income tax rate, had the following operating data for the period just ended:

Selling price per unitP60

Variable cost per unit22

Fixed costsP504,000

Management plans to improve the quality of its sole product by replacing a component that costs P3.50 with a higher-grade unit that costs P5.50 and acquiring a P180,000 packing machine. ABC will depreciate the machine over a 10-year life with no salvage value by the straight-line method of depreciation.If the company wants to earn after-tax profit of P172,800 in the upcoming period, how many units must it sell?