How do I calculate problem b?

Exercise 18-14 (Part Level Submission) Naylor Company had $152,000 of net income in 2016 when the selling price per unit was $154, the variable costs per unit were $94, and the fixed costs were $571,700. Management expects per unit data and total fixed costs to remain the same in 2017. The president of Naylor Company is under pressure from stockholders to increase net income by $64,100 in 2017. Your answer is correct. Compute the number of units sold in 2016. (Round answer to 0 decimal places, e.g. 1,225.) 12061 units SHOW SOLUTION SHOW ANSWER LINK TO TEXT LINK TO TEXT VIDEO: APPLIED SKILLS Attempts: 1 of 3 used (b) Your answer is incorrect. Try again. Compute the number of units that would have to be sold in 2017 to reach the stockholders' desired profit level. 723700 units LINK TO TEXT LINK TO TEXT VIDEO: APPLIED SKILLS Attempts: 1 of 3 used