Hurst Co. manufactures and sells a single product. Price and cost data regarding this product are as follows: Selling price $40 per unit Variable manufacturing cost $20 per unit Variable selling and administrative expenses $6 per unit Fixed manufacturing overhead $208,000 per year Fixed selling and adminsitative expenses $324,000 per year. In the current year, the company sold 43,000 units. Due to competition, management will be forced to lower the selling price by 10% next year. How many units must be sold next year to earn the same income as was earned in the current year? A.50,000 units B.53,200 units C.58,800 units D.60,200 units