Pettigrew Company produces a product that has a variable cost of $14 per unit; the product sells for $32 per unit. The company’s annual fixed costs total $473,000; it had net income of $78,000 in the previous year. In an effort to increase the company’s market share, management is considering lowering the selling price to $29 per unit. Pettigrew desires to increase its net income by $43,000.

Required:
Determine the number of units the company must sell to earn the desired income.