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The data below pertain to the forecasts of XYZ Company for the upcoming year.
Total Cost Unit Cost
Sales (40,000 units) $1,000,000 $25
Raw materials 160,000 4
Direct labor 280,000 7
Factory overhead
Variable 80,000 2
Fixed 360,000
Selling and general expenses
Variable 120,000 3
Fixed 225,000
How many units does XYZ Company need to produce and sell to make a before-tax profit of 10% of sales?