Fox Harbour Limited produces and sells a single product; its selling price is $200 and its variable cost is $150 per unit. The company's monthly fixed expense is $200,000.

Required:
1. Solve for the unit sales that are required to earn a target profit before taxes of $20,000.
2. Solve for the dollar sales that are required to earn a target profit before taxes of $60,000.
3. Calculate the number of units that need to be sold to earn an after-tax income of $120,000, assuming a tax rate of 25%.