Austin Manufacturing had the following operating data for the year just ended.

Selling price per unit $60 per unit

Variable expense per unit $22 per unit

Fixed expense $504,000

Management plans to improve the quality of its only product by: (1) replacing a component that costs $3.50 with a higher-grade component that costs $5.50 and (2) renting a packing machine for $18,000 a year. If the desired target profit is $288,000, how many units must the company sell?

Group of answer choices

19,300 units.

20,842 units.

21,316 units.

22,500 units.