XYZ Company produces a single product that it sells for $50 per unit. Information relating to the costs of producing this product for the past six months is given below: Month Total Cost Units Sold August $220,190 5,560 September $280,240 7,780 October $292,480 8,240 November $242,460 6,390 December $208,240 5,120 January $260,730 7,070 Calculate the number of units of this product that XYZ Company needs to sell in February in order to earn a net income for February that is equal to 21% of the sales in February.