5. BB Company produced a product which had a selling price of $40 and a variable cost which amounted to 40% of sales. The company wants a profit after tax of $21,000. The tax rate is 30% and fixed costs amount to $120,000. What is the units to be sold? 6. XYZ currently has a profit of $60,500 at a sales volume of 31,000 units and a fixed cost which amounts to $110,000 and a selling price of $20 per unit. Variable cost per unit should be