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Asher Company had $150,600 of net income for 2020 when the selling price per unit was $164, the variable costs per unit were $104, and

Asher Company had $150,600 of net income for 2020 when the selling price per unit was $164, the variable costs per unit were $104, and the fixed costs were $580,000. Management expects per unit data and total fixed costs to remain the same in 2021. The company wants to increase net income by $50,000 in 2021.

How many units need to be sold in 2021 to achieve the new net income? Round to whole units if necessary.

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