show me the formula and steps please

13 Phillips sells a single product. They want to achieve an after-tax income target of $60,000 next year. Their tax rate is 20%. What is the necessary sales level to achieve the target after-tax income? Price 20.00 Variable expenses per unit $ 12.00 Annual fixed expenses 270,000 $ S A. $ 428,571 B. $ 575,000 C. $ 825,000 DS 862,500 E. None of the above 14 Reynolds Company's relevant range of production is 7,500 units to 12,500 units. When it produces and sells 10,000 units, the conversion cost is $168,000, among which fixed manufacturing overhead cost equals to $60,000, and its unit costs are as follows: Direct material (as 25% of prime cost) Sales commissions Fixed selling and admin expense S S S 2.00 1.50 5.00 Total product costs when Reynolds Company produces and sell 12.000 units are A. S 213,600 B. S 156,000 C. S 225,600 DS 141,600 E. None of the above