The to company manufactures a product that sells for $25 per unit. At present, the product is manufactured in a factory that mostly uses direct labor workers the variable expenses are $15 per unit and the direct labor cost makes up 60% of variable expenses. Last year, the 13 company sold 46,000 units of its product and provided the following results: Sales (46,000 balls) $1,150,000 Variable expenses 690,000 Contribution margin 460,000 Fixed expenses 318,000 Net operating income $ 142,000 The company considers building a new and high-tech factory. The new factory would reduce vorlable expenses per unit by 40%. but would double the company's fixed expenses per year due to investment in fixed assets of the new factory is built, how many units will the 13 o 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)