The Love Company has provided the following information:

Income tax rate .......... 30%

Selling price per unit.........$6.60

Variable cost per unit.........$5.28

Total fixed costs ........... $46,200.00

Required:

A) Compute the break-even point in units.

B) Compute the sales volume in units necessary to generate an after-tax net income of $10,000.

C) Compute the sales volume in units necessary to generate an after-tax net income of $20,000.