HL, Inc. makes and sells headphones. They never hold inventories. Last year, its net operating income (NOI) was $38,000. The following additional information is available about last year: Units Sold Unit Selling Price Product Cost per Unit (under GAAP) Fixed Manufacturing Overhead Variable Selling and Administrative Cost per Unit Fixed Selling and Administrative Cost 5555 $ $ 1,600 units 75 42 11,200 5 Assuming the same cost structure, approximately how many units would the company need to sell to earn net operating income of $45,000?