**Answer:**

**Units in 2016:**

X=12,126.66 units≅12,127 units in 2016.

**Units in 2017:**

Y=13,166.667 units≅13,167 units in 2017.

**Explanation:**

**Computing the number of units sold in 2016:**

Net income in 2016=$153,600

Selling price per unit=$155

Variable cost per unit=$95

Fixed costs in 2016=$574,000

Let say number of units to be X:

Equation from above data:

**X=12,126.66 units≅12,127 units in 2016.**

**Computing the number of units sold in 2017:**

Net Income in 2017=$153,600+$62,400

**Net Income in 2017=$216,000**

Selling price per unit=$155

Variable cost per unit=$95

Fixed costs in 2017=$574,000

Let say number of units to be Y:

Equation from above data:

**Y=13,166.667 units≅13,167 units in 2017.**