The company is interested in knowing the number of units it must have to recover its total costs.

info: The plant capacity is 55,000 units. The variable cost per unit (Variable Cost) is $ 17. The profit obtained on each unit sold (Unit Contribution Margin) is $ 22, the sale price is $ 40. Total Fixed Cost is $ 550,000. The tax rate (Tax Rate) 15%. Desired Profit is $ 85,000. Total income $$ 1,494,120 Net income $ 561,000

I think is 550,000/22 =25,000 units. Can you double check is correct?