The company sells its product for $25 per unit. The variable expenses are $15 per unit. The empany sold 58,000 units last year and reported the following results: 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 eam the same net operating income. $206,000, as last year? (Round your answer, if necessary, to the closest number below.)