Using the information how do I determine how many units must be sold to earn $12,000 before income tax?

Cost-Volume Profit Analysis Hailstorm Company sells a single product for $22 per unit. Variable costs are $14 per unit and fixed costs are $40,000 at an operating level of 7,000 to 12,000 unit a. What is Hailstorm Company's break-even point in units? 5,000 units b. How many units must be sold to earn $12,000 before income tax? 0 X units