Assume that a company manufactures numerous products, one of which is called Product A. The company has provided the following data regarding this product:

Unit sales (a)	120,000
Selling price per unit	$ 20.00
Variable cost per unit	12.00
Contribution margin per unit (b)	$ 8.00
Total contribution margin (a) (b)	$ 960,000
Traceable fixed expenses	936,000
Net operating income	$ 24,000

The company is considering increasing the price of Product A by 10%, from $20.00 to $22.00. The company estimates that this price hike will decrease unit sales by 15%, from 120,000 units to 102,000 units. How many units would the company need to sell at a price of $22.00 to earn the exact same profit that it currently earns at a price of $20.00?