E6-7B Cost- Volume- Profit Analysis. Gannon Company sells a single product for $15 per unit. Variable costs are $10 per unit and fixed costs are $90,000 at an operating level of 16,000 to 30,000 units.

a. What is Gannon Company's break-even point in units

b. How many units must be sold to earn $20,000 before income tax.?

c. How many units must be sold to earn $30,000 after income tax, assuming a 40% tax.?