Carter Manufacturing Company produces exclusive pens, which sell for $60 per unit. Its unit variable costs are $28 and fixed expens are $384,000. The company pays income tax at the rate of 30%. Required: How many units must Carter sell to earn an after-tax income of $22,400 ? Answer is complete and correct. Re-compute the sales level to earn the above-mentioned after-tax income if the tax rate changes to 40%. Answer is complete and correct. Sales level required (units) 13,167