Variable selling expense is $16 per unit; fixed selling and administrative expense totals $270,000. Olivian has a tax rate of 40 percent. Required: 1. Calculate the before-tax profit needed to achieve an after-tax target of $300,000. 2. Calculate the number of units that will yield operating income calculated in Requirement 1 above. If required, round your answer to the nearest whole unit. units Feedback Check My Work 1. After-tax Profit/(1-Tax Rate )= Before-Tax Profit. 2. The required number of units = (Fixed Costs + Target Profit)/Contribution Margin per Unit. Feedback Check My Work 3. Use a contribution margin format income statement. units Feedback Check My Work 4. A lower tax rate means a lower before-tax income number will be needed to yield the same target after tax income number. (Fixed Costs + desired target profit)/contribution margin per unit