A company's contribution income statement as follows: TREAT EACH PART INDEPENDENTLY Questions for Reginad Company Sales (20,000 units @ 60 per unit) $1,200,000 Less: Variable cost 20,000@ $45 900,000 Contribution margin 300,000 Less fixed cost 240,000 Net income 60,000 How many units must the company sell to make a profit after tax of $20.000 (assume tax rate of 20 percent)? 0 16.000 0 20,000 0 24.000 none of the above 0 18.000