The 61663-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 61663-SQ company sold 48,000 units of its product and provided the following results: Sales (48,000 balls) $ 1,200,000 Variable expenses 720,000 Contribution margin 480,000 Fixed expenses 319,000 Net operating income $ 161,000 The 61663-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 61663-SQ company have to sell next year to earn the same net operating income, $161,000, as last year? (Round your answer, if necessary, to the closest number below.)