Carter Manufacturing Company manufactures exclusive pens which sell for $70 per unit. Its unit variable costs are $48 and fixed expenses are $389,000. The company pays income tax at the rate of 20%. Required: 1. How many units must Carter sell to earn an after-tax income of $24,400? 2. Re-compute the sales tevel to earn the above-mentioned after-tax income if the tax rate changes to 30% Sales vel required units)