Carter Manufacturing Company manufactures exclusive pens which sell for $80 per unit. Its unit variable costs are $68 and fixed expenses are $394,000. The company pays income tax at the rate of 40%. Required: 1. How many units must Carter sell to earn an after-tax income of $26,400 Units 2. Re-compute the sales level to earn the above-mentioned after-tax income if the tax rate changes to 20% Sales level required (units)