In 2019, Sheffield sold 1000 units at $700 each, and earned net income of $96000. Variable expenses were $420 per unit, and howed expenses were $184000. The same selling price is expected for 2020. Sheffield's variable cost per unit will rise by 10% in 2020 due to increasing material costs, so they are tentatively planning to cut fixed costs by $16000. How many units must Sheffield sell in 2020 to maintain the same income level as 2019? 1000 706 1109 1048