Hailstorm Company sells a single product for $22 per unit, variable costs are $14 per unit and fixed costs are $60,000 at an operating level of 7,000 to 12,000 units. What is Hailstorm Company's break-even point in units? How many units must be sold to earn $12,000 before income tax? How many units must be sold to earn $13,000 after income tax, assuming a 35% tax rate