Minden Company manufactures a high-quality wooden birdhouse that sells for $44 per unit. Variable costs are $16 per unit, and fixed costs total $247, 890. The company sold 18,400 birdhouses to customers during 2026. The president of Minden Company believes the following changes should be made in 2027: 1. the selling price of the birdhouse should be reduced by 25% 2. increase advertising by $44,630 Assume these changes are made. Calculate the number of units Minden Company must sell in 2027 in order to earn a target profit equal to 3 0% of sales