J Watson The budget for the production and sale of 20,000 units of Moose Ltds only product is presented below: Sales (20,000 units) $1,700,000 Cost of Goods Sold: Direct Materials $380,000 Direct Labour $260,000 Variable Overhead $220,000 Fixed Overhead $150,000 $1,010,000 Gross Margin $ 690,000 Selling & Admin Commissions (6% of Sales) $102,000 Advertising (Fixed) $ 65,000 Salaries (Fixed) $301,000 $ 468,000 Operating Income (Earnings Before Tax) $ 222,000 The plant has a capacity of 50,000 units and its current tax rate is 40%. REQUIRED: a) How many units must Moose sell to break even? b) How many units must Moose sell to earn an after-tax profit of $160,000?

The answer for b will be 21211 units. I need to know the calculations in detail. Thank you