Company Ltd. sells necklaces to retailers for $5. The variable cost of goods sold per necklace is $1, with a selling commission of 10%. Fixed manufacturing costs total $25,000/month, while fixed selling and administrative costs total $10,500. The income tax rate for Company is 30%. Required 1) What are the target sales in necklaces to generate a before tax income of $3,000? 2) What are the target sales in necklaces to generate an after-tax income of $3,000?