In 2018, X Company sold 5,100 units of its only product for $35.00 each. Unit costs were as follows: Variable manufacturing Fixed manufacturing Variable selling Fixed selling Total $15.30 2.78 4.56 3.38 26.02 In 2019, the selling price, variable costs per unit, and total fixed costs are not expected to change. Assuming a tax rate of 38%, how many units must X Company sell in 2019 in order to earn $78,000 after taxes