?

Austin Manufacturing, which is subject to a 40% income tax rate, had the following operating data for the period just ended:
Selling price per unit $60
Variable cost per unit $22
Fixed costs 504,000
Management plans to improve the quality of its sole product by (1) replacing a component that costs $3.50 with a higher-grade unit that costs $5.50 and (2) acquiring a $180,000 packing machine. Austin will depreciate the machine over a 10-year life with no estimated salvage value by the straight-line method of depreciation. If the company wants to earn after-tax income of $172,800 in the upcoming period, it must sell