The 81360-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 81360-SQ company sold 40,000 units of its product and provided the following results: Sales (40,000 balls) Variable expenses Contribution margin Fixed expenses Net operating income $1,000,000 600,000 400,000 265,000 $ 135,000 The 81360-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 81360-SQ company have to sell next year to earn the same net operating income, $135,000, as last year? (Round your answer. If necessary, to the closest number below) Multiple Choice 42,875 units 48,625 units 41563 units 47313 units