The 26225-SQ company manufactures a product that sells for $25 per unit. At present, the product is manufactured in a factory that mostly uses direct labor workers. The variable expenses are $15 per unit and the direct labor cost makes up 60% of variable expenses, Last year, the 26225-SQ company sold 32,000 units of its product and provided the following results: Sales (32,000 balls) $800,000 Variable expenses 480,000 Contribution margin 320,000 Fixed expenses 211,000 Net operating income $ 109,000 The 26225-SQ company considers building a new and high-tech factory. The new factory would reduce variable expenses per unit by 40% but would double the company's fixed expenses per year due to investment in fixed assets. If the new factory is built, how many units will the 26225-S company have to sell next year to earn the same net operating income, $109,000, as test year? (Round your answer it necessary, to the closest bumber below