Stephanie Company, a producer of speciality cards, has asked you to complete several calculations based upon the following information

 a. Income tax rate Selling price per unit$\mathrm{ 2}5\%$$$7\mathrm{.}50$ Variable cost per unit $$5\mathrm{.}28$ Total fixed $$50,200\mathrm{.}0\mathrm{0 }$costs Required

 b. What is the break$-$even point in cards?

$c.$ What sales volume is needed to earn an after$-$tax net income of $$13\mathrm{.}028\mathrm{.}40?$

$$ d. How many cards must be sold to earn an after$-$tax net income of $$18,480?$