The axle division of the laBate company manufactures and sells only one product, the annual data on the axle division's single product is as follows: 

Selling price: $50 per unit 

CV $30, 

TFC $200,000, 

Average operating assets $750 000, 

Minimum required rate of return 12%,

 Suppose the manager wants an annual residual income of 45,000, to achieve this, the axis must sell how many units per year?