The | company sells its product for $25 per unit. The variable expenses are $15 per unit. The company sold 46,000 units last year and reported the following results: Sales (46,000 balls) $1,150,000 Variable expenses Contribution margin Fixed expenses 690,000 460,000 318,000 Net operating income $ 142,000 The 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 company have to sell next year to earn the same net operating income, $142,000, as last year? (Round your answer, if necessary, to the closest number below.)