Northenscold Company sells several products. Information of average revenue and costs are as follows: Selling price per unit $20.00 Variable costs per unit: Direct materials $4.00 Direct manufacturing labor $1.60 ABC cost per unit $0.50 Fixed MOH $0.40 Selling costs $2.00 $96,000 Annual fixed costs Calculate the number of units Northenscold's must sell to yield a profit of $144,000. (round to nearest whole unit)