Valley City Kite Company sells kites for $9.00 per kite. In FY 2019, total fixed costs are expected to be $190,000 and variable costs are estimated at $5.00 a unit.Valley City Kite Company wants to have a FY 2019 operating income of $80,000. Use this information to determine the number of units of kites that Valley City Kite Company must sell in FY 2019 to meet this goal. (Round your answer to a whole number)