The 30309-TH company sells its product for $25 per unit. The variable expenses are $15 per unit. The 30309-TH company sold 62,000 units last year and reported the following results: Sales (62,000 balls) $1,550,000 Variable expenses 930,000 Contribution margin 620,000 Fixed expenses 426,000 Net operating income $194,000 The 30309-TH 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 30309-TH company have to sell next year to earn the same net operating income, $194,000, as last year? (Round your answer, if necessary, to the closest number below.)