Paney Company makes calendars. Information on cost per unit is as follows: Direct materials Direct labor Variable overhead Variable marketing expense $1.50 1.20 0.90 0.40 Fixed marketing expense totaled $13,000 and fixed administrative expense totaled $35,000. The price per calendar is $10. How many units would need to be sold to generate a $36,000 after-tax net income (assuming a 40% income tax rate? 6,000 15,800 18.000 14.000 None of the above