Exercise 3-14A (Algo) Conducting sensitivity analysis using the equation method LO 3-5 Benson Company produces a product that has a variable cost of $25 per unit and a sales price of $65 per unit. The companys annual fixed costs total $750,000. It had net income of $310,000 in the previous year. In an effort to increase the companys market share, management is considering lowering the selling price to $57 per unit. Required If Benson desires to maintain net income of $310,000, how many additional units must it sell to justify the price decline? Assume that in addition to lowering its selling price to $57, Benson also desires to increase its net income by $76,000. Determine the number of