can you explain how you came to the answer ( step by step), thank you.

Chapter 17 Cost-Volume-Profit Analysis CVP, Before and After-Tax Targeted Income 17-8 Prostuff Company produces catchers' mitts. Currently, Prostuff charges a price of $35 per 101 mitt. Variable costs are $23.10 per mitt, and fixed costs are $23,800. The tax rate is 40 percent. Last year, 17,800 mitts were sold. Required: 1. What is Prostuffs net income for last year? 2. What is Prostuff's break-even revenue? 3. Suppose Prostuff wants to earn before-tax operating income of $214,200. How many units must be sold? 4. Suppose Prostuff wants to earn after-tax net income of $214,200. How many units must be sold