Albertson Model Hovercrafts produces 1:200 size recreational hovercrafts for enthusiasts in the Glenn Innes area. The company's 2021 books show a selling price of $1,000 per unit with variable costs of $400 per unit. Fixed costs of the company for 2021 were $90,000.

a. What is Albertson Model Hovercrafts operating profit for 2021 if they sold a total of 200 recreational hovercrafts?

1. Given the company's 2021 information, how many recreational hovercrafts are to be sold to recover all its variable and fixed costs and show an operating profit of zero dollars?
2. Given the company's 2021 information, how many recreational hovercrafts must be sold to earn an after-tax profit of $18,000 if the tax rate is 40%?