During August, Tyson Company sold $25,000$ units and reported

the following income statement:

Sales revenue $....................$ $$360,000$

Variable costs $...................$ $$156,000$

Fixed costs $......................$ $$153,000$

Net income $.......................$ $ $51,000$

Calculate the number of units that Tyson Company needed to

sell during August in order to earn a target profit equal

to $40\%$ of sales.