16. Woodsman Company sells a product for $215 per unit. The variable cost is $95 per unit, and fixed costs are $900,000. Determine (a) the break-even point in sales units and (b) the break-even point in sales units if the company desires a target profit of $216,000. a. Break-even point in sales units units b. Break-even point in sales units if the company desires a target profit of $216,000 units