Acme Company produces and sells a single product. The selling price is $50 per unit, variable costs are $34 per unit, and total fixed costs are $162,000. How many units does Acme need to produce and sell to generate operating income equal to 14% of its total sales revenue? Enter unit sales, not sales revenue. Round to the nearest whole number and do not enter a decimal point (e.g., enter 89, not 89.2)