68.Barney, Inc., is subject to a 40% income tax rate. The following data pertain to the period just ended when the company produced and sold 45,000 units: Sales revenue P 1,350,000 Variable costs 810,000 Fixed costs 432,000 How many units must Barney sell to earn an after-tax prot of P 180,000? A. 42,000. B. 45,000. C. 51,000. D. 61,000. E. An amount other than those above