Assume the following cost information for Fernandez Company: Selling price $190 per unit Variable costs $80 per unit Total fixed costs Tax rate $95,000 35% What is the number of units that must be sold to earn an after-tax net income of $30,000? (Do not round interim calculations and round the final answer to the nearest unit.) : a. 1,329 units b. 1,137 units c. 1,284 units d. 658 units