Kelvin Co. produces and sells socks. Variable costs are budgeted at $3 per pair, and fixed costs for the year are expected to total $70,000. The selling price is expected to be $5 per pair. The sales units required for Kelvin Co. to make an after-tax profit (MA) of $21,000, given an income tax rate of 50%, are: Multiple Choice 56,000 units. 58,500 units. 55,000 units. 46,000 units. 64,161 units