Cardinal Company produces a product that has the following per-unit information: price, $90; direct materials cost, $20; direct labor cost, $15; variable overhead cost, $6; and variable selling cost, $9. Fixed production costs are $450,000, and fixed selling, general, and administrative expenses are $500,000. 

Required 

(a) How many units must Cardinal Company sell in order to break even? 

(b) If Cardinal Company faces a corporate tax rate of 25%, what is the required unit sales for Cardinal Company to achieve an after-tax income of $120,000?