Munoz Company produces a product that has a variable cost of $31 per unit and a sales price of $71 per unit. The company's annual fixed costs total $830,000. It had net income of $390,000 in the previous year. In an effort to increase the company's market share, management is considering lowering the selling price to $63 per unit. Required a. If Munoz desires to maintain net income of $390,000 how many additional units must it sell to justify the price decline? b. Assume that in addition to lowering its selling price to $63, Munoz also desires to increase its net income by $76,000. Determine the number of units the company must sell to earn the desired income. Complete this question by entering your answers in the tabs below. Required A Required B If Munoz desires to maintain net income of $390,000 how many additional units must it sell to justify the price decline? Additional units required units Required A Required B >