Gilley Inc. sells a single product. Gilley's most recent income statement is given below:

Sales (Sold 4,000 units) $120,000

Variable costs: Variable manufacturing costs (48,000) Variable selling and general costs (20,000) Contribution margin 52,000 Fixed costs: Fixed manufacturing costs (30,000) Fixed selling and general costs (10,000) Operating income $12,000

How many units must be sold to achieve net income (after tax) of $15,000? Assume income tax rate of 40%. Compute the new "break-even point" in units if fixed manufacturing costs are increased by 10,000, and a target operating income is $18,000. (SHOW WORK)