The Ring Division of A1d-Y6z Company reported the following

information for May:

selling price per unit ....................$35

variable costs per unit ...................$12

turnover ..................................2.50

residual income ...........................$229,600

margin ....................................22%

units sold ................................40,000

Calculate the number of units the Ring Division needed to sell

in May in order for the residual income in May to be $505,600.