KZY Company produces and sells a product that sells for $40 per unit. The variable costs are $28 per unit. Last year, KZY Company sold 33,000 units of this product to customers. The break-even point last year was 10,500 units. For the coming year, KZY Company intends to reduce the selling price of this product by 20% and increase the advertising for this product by $91,000. Calculate the number of units of this product that KzY Company needs to sell in the coming year in order to break- ven, assuming these changes are made