A company sells headbands to retailers for $5.60. The variable cost of per headband is $2.80, with a selling commission of 12.00% of sales. Fixed costs total $40,110. The income tax rate is 30%. What are the target sales (in number of headbands) to generate an after-tax income of $3,440? 20,630 21,159 21,688 22,217 22,746