Minden Company manufactures a high-quality wooden birdhouse that sells for $20 per unit. Variable costs are $6 per unit and fixed costs total $180,000. During 2026, the company sold 42,000 of the birdhouses to customers. The president of Minden Company believes the following changes should be made in 2027: 1. the selling price of the birdhouse should be increased by 10% 2. increase advertising by $30,000 Assume these changes are made. Calculate the number of birdhouses Minden Company must sell in 2027 in order to earn a net income that is 50% greater than the net income earned in 2026.