Carter Manufacturing Company manufactures exclusive pens which sell for $$79$ per unit. Its unit variable costs are $$66$ and fixed

expenses are $$393,500.$ The company pays income tax at the rate of $20\%.$

Required:

How many units must Carter sell to earn an after$-$tax income of $$26,200?$

Units

Re$-$compute the sales level to earn the above$-$mentioned after$-$tax income if the tax rate changes to $30\%.$