Hailstorm Company sells a single product for $22 per unit. Variable costs are $14 per unit and fixed costs are $80,000 at an operating level of 7,000 to 12,000 units.

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

b. How many units must be sold to earn $12,000 before income tax?

c. How many units must be sold to earn $13,000 after income tax, assuming a 35% tax rate?