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X Company has the following information for its three products in 2016: Unit Sales Contribution Margin Product A 35,400 $4.20 Product B 7,100 $7.40 Product

X Company has the following information for its three products in 2016:

Unit Sales Contribution Margin
Product A 35,400 $4.20
Product B 7,100 $7.40
Product C 21,900 $11.60
Total 64,400 $23.20

Fixed costs in 2016 were $325,000. Assuming the 2016 unit sales mix and fixed costs do not change in 2017, what must total unit sales be in 2017 for X Company to earn $139,000 after taxes? Assume a tax rate of 38%.

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