Kelvin Co. produces and sells socks. Variable costs are budgeted at $4 per pair, and fixed costs for the year are expected to total $90,000. The selling price is expected to be S6 per pair. The sales units required for Kelvin Co. to make a before-tax profit of $12,000 are: The sales dollars required for Kelvin Co. to make a before-tax profit of $10,000 are: The sales units required for Kelvin Co. to make an after-tax profit of $15,000, given an income tax rate of 40%, are: The sales dollars required to make an after-tax profit for Kelvin Co. of $15,000, given an income tax rate of 40%, are calculated to be