Because Whispering Motors operates in a very competitive environment, it is essential for the management team to understand its cost structure and how it affects the company's profitability. For one of its key products, Whispering notes a selling price of $$12$ and a variable cost of $$4$ per unit. Fixed costs associated with this product line are $$20,500.$ Whispering Motors is subject to a tax rate of $25\%.$

If Whispering wants to generate operating income of $$9,500,$ how many units of this product must be sold?

Number of units to be sold $$ units

How many must be sold to generate $$11,625$ of after$-$tax income?

Number of units to be sold $$ units