Planning Holland Corporation earned an after-tax net income of \($182,000\) last year. Fixed costs were \($750,000.\) The selling price per unit of its product was \($130,\) of which \($60\) was a contribution to fixed cost and net income. The income tax rate was 35%.

a. How many units of product were sold last year?

b. What was the break-even point in units last year?

c. The company wishes to increase its after-tax net income by 20% this year. If selling prices and the income tax rate remain unchanged, how many units must be sold?