3. This is the new problem that has no relationship with previous questions. The sale price per unit for Asahi company is $125, variable expenses per unit are S75, target operating income is $22,000, and total fixed expenses are $14,500. 3-1. How many units must be sold to reach the target operating income (assuming no tax effect)? 3-2 At the target income of $22,000 what is the margin of safety in dollar value? Ignore taxes. 3-3. The tax rate for the above company is 40 % and after tax target net income is $18,000. The fixed costs are the same as above, how many units must be sold