You are currently trying to decide between two cost structures for your business: one that has a greater proportion of short-term fixed costs and another that is more heavily weighted to variable costs. Estimated revenue and cost data for each alternative are as follows: Cost Structure Alternative 1 Alternative 2 Selling price per unit $ 50 $ 50 Variable cost per unit 35 30 Short-term fixed costs per year 55,000 60,000 Suppose your profit goal for the coming year is 10% of sales (i.e., operating profit/sales = 10%). What sales level in units is needed under each alternative to achieve this goal?