Gulpalotta Company pays $8,000 a month in rent, $800 a month in insurance, $800 a month in utilities, and $20 per unit in sales commissions. Product costs include $1,500 a month for depreciation on factory equipment, $30 per unit for direct materials, $45 per unit for direct labor, and $6000 per month salary for the production manager. The selling price per unit is $120. The flat tax rate is 25%. How many units do they need to sell to achieve an after-tax profit of $60,000?

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