Consider the following:

ProductSales PriceVariable Production CostAllocated fixed manufacturing overhead

X$401236363.64

Y$603029090.91

Z$925514545.45

The sales ratio for X:Y:Z is10:8:4

Total current sales (units)16000

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

Sales Volume (units) 10,00030000

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: ?