Three production processes - A, B, and C - have the following cost structure:

the selling price is 7.11 per unit

Process	Fixed Cost per Year	Variable Cost per Unit
A	122769	2.74
B	82660	3.01
C	89122	5.30

Question 1.5:

How many units per year must be sold with process B to have annual pre-tax profits of 49347 if the selling price is 7.11 per unit? (Round to the nearest integer).