Manning Company produces a product that has a variable cost of $61 per unit and a sales price of $97 per unit. The companys annual fixed costs total $672,000. It had net income of $232,000 in the previous year. In an effort to increase the companys market share, management is considering lowering the selling price to $81 per unit. If Manning desires to increase net income by $50,000 even with a lower price of $81, how many units must the