The ABC Factory produces and sells STUFF. The selling price per unit is $31, variable costs are $16 per unit, and total fixed costs are $6,500. ABC is in the 20% tax bracket. How many units of STUFF would ABC need to sell to earn an after-tax operating income of $50,000? The ABC Factory produces and sells STUFF. The selling price per unit is $31, variable costs are $16 per unit, and total fixed costs are $6,500. ABC is in the 20% tax bracket. How many units of STUFF would ABC need to sell to earn an after-tax operating income of $50,000?