Zachary Company wishes to earn after-tax net income of $18,000. Total fixed costs are $84,000, and the contribution margin per unit is $6. Zachary’s…

Zachary Company wishes to earn after-tax net income of $18,000. Total fixed costs are $84,000, and the contribution margin per unit is $6. Zachary’s tax rate is 40%. The number of units that must be sold to break even is