X Company has the following information for its three products in 2016:Unit Sales Contribution MarginProduct A 58,700 $3.70 Product B 7,700 $6.80 Product C 19,600 $12.20 Total 86,000 $22.70 Fixed costs in 2016 were $309,000. Assuming the 2016 unit sales mix and fixed costs do not change in 2017, what must total unit sales be in 2017 for X Company to earn $135,000 after taxes? Assume a tax rate of 32%.