Exercise 18-14 (Part Level Submission) Naylor Company had $155,400 of net income in 2013 when the selling price per unit was $161, the variable costs per unit were $101, and the fixed costs were $573,600. Management expects per unit data and total fixed costs to remain the same in 2014. The president of Naylor Company is under pressure from stockholders to increase net income by $60,000 in 2014.

Compute the number of units sold in 2013.