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In 2018, X Companys profits after taxes were $191,000. In 2019, the selling price is expected to be $37.00, the variable cost per unit is

In 2018, X Companys profits after taxes were $191,000. In 2019, the selling price is expected to be $37.00, the variable cost per unit is expected to be $27.70, and total fixed costs are expected to be $220,000. Assuming a tax rate of 31%, how many units must X Company sell in 2019 in order to earn profit of $204,000?

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