Head-Gear Company produces helmets for bicycle racing. Currently, Head-Gear charges a price of \($30\) per helmet. Variable costs are \($20.40\) per helmet, and fixed costs are \($38,680\). The tax rate is 25 percent. Last year, 13,400 helmets were sold.

Required:

1. What is Head-Gear’s net income for last year?

2. What is Head-Gear’s break-even revenue?

3. Suppose Head-Gear wants to earn before-tax operating income of $153,320.

How many units must be sold?

4. Suppose Head-Gear wants to earn after-tax net income of \($150,000\). How many units must be sold? (Round to the nearest unit.)