Trusted Products Company makes a household appliance with model number $L800.$ The goal for $2018$ is to reduce direct materials usage per unit. No defective units are currently produced.

Manufacturing conversion costs depend on production capacity defined in terms of L$800$ units that can be produced. The industry market size for appliances increased $15\%$ from $2017$ to $2018.$ The following additional data are available for $2017$ and $2018$:

$\backslash$table$[[$Units of L$800$ produced and sold,$2017,{2018}_{?}$