10. Target Profit

Trailblazer Company sells a product for $160 per unit. The Costs that vary in total dollar amount as the level of activity changes.variable cost is $65 per unit, and Costs that tend to remain the same in amount, regardless of variations in the level of activity.fixed costs are $342,000.

Determine (a) the The level of business operations at which revenues and expired costs are equal.break-even point in sales units and (b) the break-even point in sales units if the company desires a target profit of $78,660.

a. Break-even point in sales units		units
b. Break-even point in sales units if the company desires a target profit of $78,660