Ng Corporation produces and sells only one product; its selling price is $120 and its variable cost is $96 per unit. The companys monthly fixed expense is $42,000.

Required:
1.	Using the equation method, determine the unit sales that are required to earn a target profit before tax of $6,000.

2.	Using the formula method, determine for the dollar sales that are required to earn a target profit before tax of $7,000.

3.	Using the formula method, calculate the number of units that need to be sold to earn an after-tax income of $9,000, assuming a tax rate of 25%.