Pheonix Company charges a selling price of $50 per unit for its single product, incurs variable costs of $30 per unit, and total fixed costs of $400,000. 1 points What sales volume is necessary to earn a pretax profit of $72,000 ? (ignore tax) Type your answer. 2 3 points What sales volume is necessary to earn a after-tax profit of $72,000, assuming a tax rate of 25% ? 20000 22700 23250 24800