P14a-9Z Company produces a single product that it sells for $60 per unit. Information relating to the costs of producing this product for the past six months is given below: Month Total Cost Units Sold August $200,170 6,470 September $278,520 9,730 October $174,390 5,390 November $243,760 8,280 December $214,520 7,060 January $155,880 4,620 Calculate the number of units of this product that P14a-9Z Company needs to sell in February in order to earn a net income for February that is equal to 52% of the sales in February.