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In 2021, X Company's profits after taxes were $168,000. In 2022, the selling price is expected to be $40.90, the variable cost per unit is

In 2021, X Company's profits after taxes were $168,000. In 2022, the selling price is expected to be $40.90, the variable cost per unit is expected to be $23.50, and total fixed costs are expected to be $180,000.

Assuming a tax rate of 37%, what must total unit sales be in 2022 in order for X Company to earn profit after taxes of $181,000?

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