P & B Ltd manufactures and sells pens. The total fixed costs is $456,500 per year. The price per unit is $18.75; the variable costs per unit is $13.50; the income tax rate is 35%; and the net profit, after tax, is $1,103,537.50.

How many units does the company need to sell, to break even? How many units does it need to sell, to earn a net profit, before tax, of $120,000? What is the company's net profit, after tax, if it sells 470,000 units?