Cullumber Company had $195,000 of operating income in 2022 , when the selling price per unit was $162, the variable costs per unit were $112, and the fixed costs were $430,000. Management expects per-unit data and total fixed costs to remain the same in 2023 . The president of Cullumber Company is under pressure from shareholders to increase operating income by $85,000 in 2023 . Calculate the number of units sold in 2022. Units sold units Question Part Score 1/2 Calculate the number of units that would have to be sold in 2023 to reach the shareholders' desired operating income. (Round answer to 0 decimal places, e.g. 125.) \begin{tabular}{l|l} Target Sales & units \\ \hline \end{tabular} Question Part Score 1/2 Assume that Cullumber Company sells the same number of units in 2023 as it did in 2022 . What would the selling price have to be in order to reach the shareholders' desired operating income? (Round answer to 2 decimal places, e.g. 15.25.)