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Sandhill Company had $267,000 of net income in 2021 when the unit selling price was $153, the unit variable costs were $95, and the fixed

Sandhill Company had $267,000 of net income in 2021 when the unit selling price was $153, the unit variable costs were $95, and the fixed costs were $574,000. Management expects per unit data and total fixed costs to remain the same in 2022 . The president of Sandhill Company is under pressure from stockholders to increase net income by $87,000 in 2022.

Compute the number of units sold in 2021

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