Coronado, Inc. wants to sell a sufficient quantity of products to earn an after-tax profit of $27000. If the unit sales price is $10, unit variable cost is $8, and total fixed costs are $79000, how many units must be sold to earn income of $27000? Coronado, Inc. has a tax rate of 40%.

62000 units

63600 units

39500 units

94800 units