Holland Corporation earned an after-tax net income of $150,000 last year. Fixed costs were $750,000. The selling price per unit of its product was $120, of which $50 was a contribution to fixed cost and net income. The income tax rate was 40%.

A)How many units of product were sold last year?

B)What was the break-even point in units last year?

C)The company wishes to increase its after-tax net income by 20% this year.If selling prices and the income tax rate remain unchanged, how many units must be sold?