please answer both questions

Carter Manufacturing Company manufactures exclusive pens which sell for $69 per unit. its unit varable costs are $46 and foed expences are $388.500. The company pays income tax at the rate of 50% Required: 1. How many units must Carter sell to earn an after-tax income of $24,200 ? 2. Re-cornpute the sales level to earn the above-mentioned after-tax income if the tax rate changes to 40%