Tower Inc produces and sells a single product. The product sells for $600 per unit and has a contribution margin ratio of 40%. The company's monthly fixed expenses are $48,800. The firm pursued a strategy that reduced selling price by 5%, reduced variable expenses by P10, and increased fixed expenses to a total of $68,300. If the firm wants to earn a net operating income (NOI) of $100,000, it would have to sell units