Locus Company has total fixed costs of $121,500. Its product sells for $69 per unit and variable costs amount to $51 per unit.

Locus Company has total fixed costs of $121,500. Its product sells for $69 per unit and variable costs amount to $51 per unit. Next year Locus Company wishes to earn a pretax income that equals 20% of fixed costs. How many units must be sold to achieve this target income level?