How do I calculate the number of units sold in 2016 from the following information? Naylor Company had $151,400of net income in 2016 when the selling price per unit was $152, the variable costs per unit were $92, and the fixed costs were $574,800. 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 $65,700in 2017.