Nick Company manufactures and sells a single product. During 2024, the selling price was $64 per unit, the variable costs were $38 per unit, and the fixed costs totaled $358,000. In an attempt to improve the company's profitability, the president of Nick Company decided to make the following changes for 2025: 1. increase the selling price of the product by 25% 2. use higher quality materials in the manufacture of the product which increased the variable costs by $6 per unit 3. increase advertising by $29,000 Calculate the number of units of this product that Nick Company needs to sell in 2025 in order to break-even