Kelvin Co. produces and sells socks. Variable costs are budgeted at $4.50 per pair, and fixed costs for the year are expected to total $99,000. The selling price is expected to be $6.70 per pair. The sales units required for Kelvin Co to make an after-tax profit of$16,700, given an income tax rate of 44%, are: 57,384 58,555 55,042 56,213 53,871