Hanley's House portable garden sheds that sell for $1,800 each. Costs are as follows: Direct material Per Unit Total $800 Direct labor 90 Variable production 60 overhead Variable selling and 50 administrative cost Fixed production overhead Fixed selling and administrative $200,000 60,000 Use the information for Hanley's House and assume a tax rate for the company of 45 percent. a. If Hanley's House wants to earn an after-tax profit of $162,000, how many garden sheds must be sold? b. How much revenue is needed to yield an after-tax profit of 10 percent of revenue? How many garden sheds does this revenue amount represent?