Consider the following:

Product Sales Price Variable Production Cost Allocated fixed manufacturing overhead

X $40 12 36363.64

Y $60 30 29090.91

Z $92 55 14545.45

The sales ratio for X:Y:Z is 10:8:4

Total current sales (units) 16000

Additionally, average cost data for two levels of sales volume are as follows:

Sales Volume (units) 10,000 30000

Administration Expense (per unit) $18 6

Sales & Marketing (per unit) $12 12

Other Operating Expense $2.40 1.8

ABC company is subject to a 40% income tax rate.

X company's current margin of safety is:

How many units of Product Y does ABC need to sell to earn a after-tax income of $48,000: ?