2. CVP Analysis; Target Profit: Walk Like You, Inc. produces and sells a single product, walking shoes. Data concerning the shoes appears below:

Selling price per unit	$	79.99
Variable expense per unit	$	31.53
Fixed expense per month	$	81,420

a. Determine the monthly break-even point in units. Round your answer up to the nearest whole unit.

b. Assume the company's monthly target profit is $50,000. Determine the unit sales to attain that target profit. Round your answer up to the nearest whole unit.

c. Assume the company's monthly target profit is $100,000. Determine the unit sales to attain that target profit. Round your answer up to the nearest whole unit.