I. Buttermilk Bakery has provided the following cost data for the last year when 5,000 Danish pastries were produced and sold. Sales ($1.00 per unit) $5,000 Less: Variable costs ($.30 per unit) 1,500 Fixed costs 1,060 Operating income $2,440 Required: a. How many units would the company need to sell to earn $3,000 in operating income? b. How many units would the company need to sell to earn $1,000 in net income if the tax rate is 20%?