Simin Corporation has a single product; its selling price is $140 and its variable cost is $60 per unit. The companys monthly fixed expense is $40,000.

Using the equation method, solve for the unit sales that are required to earn a target profit before tax of $6,000.

Using the contribution margin approach, solve for the dollar sales that are required to earn a target profit before tax of $8,000.

Calculate the number of units that need to be sold to earn a after-tax income of $7,700, assuming a tax rate of 30%.