Towing Company manufactures and sells a single product

for $40 per unit. Variable costs are $30 per unit and

fixed costs total $168,000. During 2019, the company

sold 26,500 units of this product to customers. In

order to improve profitability, the president of

Towing Company believes the following changes should

be made in 2020:

1. decrease the selling price of the product by 10%

2. automate a portion of the production process which

will reduce variable costs by 5% per unit but will

add an additional fixed cost of $16,310 per year

3. increase advertising by $49,420

Assume these changes are made. Calculate the number of

units that Towing Company must sell in 2020 in order to

earn a target profit equal to 12% of sales. Simply enter

your answer as a number. Do not type the word units

after your answer.