Cullumber Corporation sells a single product for $40. Its management estimates the following revenues and costs for the year 2022 : Assume the price remains at $40 per unit and variable costs remain the same per unit, but fixed costs increase by 16% annually. Calculate the percentage increase in unit sales required to achieve the same level of annual operating income calculated in part second part. (Round answer to 2 decimal places, es. 15.25\%)