Naylor Company had $210,000 of net income in 2021 when the seling price per unit was $140, the variable costs per unit were 590, and the fixed costs were $570,000. Management expects per unit data and total fixed costs to remain the same in 2022. The president of Naylor Company is under pressure from stockholders to increase net income by $62,400 in 2022. a (a) Your answer is incorrect Compute the number of units sold in 2021. units