Walton Company produces a product that has a variable cost of $30 per unit and a sales price of $60 per unit. The companys annual fixed costs total $760,000. It had net income of $320,000 in the previous year. In an effort to increase the companys market share, management is considering lowering the selling price to $54 per unit. Required If Walton desires to maintain net income of $320,000 how many additional units must it sell to justify the price decline? Assume that in addition to lowering its selling price to $54, Walton also desires to increase its net income by $84,000. Determine the number of units the company must sell to earn the desired income.