The 86781-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 86781-SQ company sold 64,000 units of its product and provided the following results: Sales (64,000 balls) $1,600,000 Variable expenses 960,000 Contribution margin 640,000 Fixed expenses 427,000 Net operating income $ 213,000 The 86781-SQ company considers building a new and Nigh-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 86781.SO company have to sell next year to earn the same net operating income. $213,000, as last year? (Round your answer. If necessary, to the closest number below) Multiple Choice 58,313 units 59,625 units 66,688 units O 57.000 units