Austin Manufacturing had the following operating data for the year just ended 27 Selling price per unit Variable expense per unit Fixed expense $60 per unit $22 per unit $504,000 5 01:24:54 Management plans to improve the quality of its only product lwy (1) replacing a component that costs $3.50 with a higher-grade component that costs $5.50 and renting a packing machine for $18,000 a year. If the desired target profit is $288.000. how many units must the company sell