The power tool division of ABC hardware sells one product. Jig saw, and has the following data for the second quarter.

Units of output 1,200 units

Price per unit $150

Variable cost per unit $90

Total fixed costs $48,000

Required:

Assume that the power tool division of ABC hardware now faces a tax rate of 30%. Determine the number of Jig Saws required to generate the after-tax operating profit of $16,800.