A firm produces and sells a product with a contribution margin of $32 per unit.The firm is presently selling 90,000 units and earning $320,000 in pre-tax income.If the firm desires to increase its pre-tax income to $ 400,000,how many more units must it sell?

Pre-tax Income

Pre-tax Income is the amount of income earned by a business before any taxes have been deducted.

Contribution Margin

The sum by which the income from sales surpasses variable expenses, showing the extent to which revenue aids in covering fixed costs and generating profit.