The 74909-TH company sells its product for $25 per unit. The variable expenses are $15 per unit. The 74909-TH company sold 32,000 units last year and reported the following results: Sales (32,000 balls). Variable expenses Contribution margin Fixed expenses Net operating income $ 800,000 480,000 320,000 211,000 $ 109,000 The 74909-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 74909-TH company have to sell next year to earn the same net operating Income, $109,000, as last year? (Round your answer, If necessary, to the closest number below.) Multiple Choice 40,250 units 33,188 units 34,500 units 38,938 units