Olivian Company wants to earn $600,000 in net (after-tax) income next year. Its product is priced at $350 per unit. Product costs include:

Direct materials	$105.00
Direct labor	$77.00
Variable overhead	$17.50
Total fixed factory overhead	$435,000

Variable selling expense is $14 per unit; fixed selling and administrative expense totals $285,000. Olivian has a tax rate of 40 percent.

4. What if Olivian had a 35 percent tax rate? Would the units sold to reach a $600,000 target net income be higher or lower than the units calculated in Requirement 2? Lower

Calculate the number of units needed at the new tax rate. In your calculations, round before-tax income to the nearest dollar. Round your answer to the nearest whole unit. __________units