Twisdale Corporation manufactures numerous products, one of which is called Omicron-52. The company has provided the following data about this product: 
Assume that the total traceable fixed expense does not change. How many units of product Omicron-52 would Twisdale need to sell at a price of $40.32 to earn the same net operating income that it currently earns at a price of $42.00? (Round your answer up to the nearest whole number.)
Definitions:
Postconventional
A stage in Kohlberg's theory of moral development where individuals base their moral judgments on principles that transcend societal and legal norms, focusing on universal ethical principles.
Unconventional
Not based on or conforming to what is generally done or believed, often characterized by originality or uniqueness.
Conventional
Relating to or based on norms and practices that are widely accepted and followed within a society or group.
Preconventional
The first level in Kohlberg's stages of moral development, where moral reasoning is based primarily on the outcomes of actions and external consequences.
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