Company A has fixed expenses of $19,335 per year and each unit of product has a $0.47 variable cost. Company B has fixed expenses of $9,573 per year and can produce the same product at a $0.61 variable cost. At what number of units of annual production will company A have the same overall cost as Company B? The number of Units Company A have the same overall cost as Company B. (Round your answer to the nearest integer)