Th company sells its product for $25 per unit. The variable expenses are $15 per unit. The company sold 36,000 units last year and reported the following results: Sales (36,000 balls) Variable expenses Contribution margin Fixed expenses Net operating income The $ 900,000 540,000 360,000 263,000 $ 97,000 Company considers reducing variable expenses per unit by 40% by investing in new equipment that would double the company's fixed expenses. If the new equipment is purchased, how many units will the (Round your answer, if necessary, to the closest number below.) company have to sell next year to earn the same net operating income, $97,000, as last year?