After-Tax Profit Targets Olivian Company wants to earn $360,000 in net (after-tax) income next year. Its product is priced at $250 per unit. Product costs include: Direct materials Direct labor Variable overhead Total fixed factory overhead $75.00 $55.00 $12.50 $420,000 Variable selling expense is $10 per unit; fixed selling and administrative expense totals $270,000. Olivian has a tax rate of 40 percent. Required: 1. Calculate the before-tax profit needed to achieve an after-tax target of $360,000. 2. Calculate the number of units that will yield operating income calculated in Requirement 1 above. If required, round your answer to the nearest whole unit. units