7. Brooks Co. sells one product which has the following information: Sales Price Variable costs Break-even point Tax rate $8.00 per unit $6.00 per unit 5,000 units 30% What level of sales is required to earn a pre-tax income of $30,000. a. $160,000 b. $ 40,000 c. $112,000 d. $220,000 e. none of the above