Cheaney Manufacturing produces a single product that sells for $200. Variable costs per unit equal $150. The company's total fixed costs is $120,000. If the income tax rate is 20% and the company wishes to earn an after tax net income of $98,000. How many units must be sold? Cheaney Manufacturing produces a single product that sells for $200. Variable costs per unit equal $150. The company's total fixed costs is $120,000. If the income tax rate is 20% and the company wishes to earn an after tax net income of $98,000. How many units must be sold