Neptune Company produces toys and other items for use in beach and resort areas. A small, inflatable toy has come onto the market that the company is anxious to produce and sell. The new toy will sell for dollar 2.60 per unit. Enough capacity exists in the company's plant to produce 30.000 units of the toy each month. Variable expenses to manufacture and sell one unit would be dollar 1.66, and fixed expenses associated with the toy would total dollar 41,800 per month. The company's Marketing Department predicts that demand for the new toy will exceed the 30, 000 units that the company is able to produce. Additional manufacturing space can be rented from another company at a fixed expense of dollar 2,090 per month. Variable expenses in the rented facility would total dollar 1.82 per unit, due to somewhat less efficient operations than in the main plant. 50,115 units 130,299 If the sales manager receives a bonus of 20 cents for each unit sold in excess of the break-even point, how many units must be sold each month to earn a return of 25% on the monthly investment in fixed expenses? (Round "per unit" to 2 decimal places, intermediate and final answer to the nearest whole number.)