3) For the coming year, Maura Corp estimates its fixed costs at $400,000, the unit variable cost at $30, and the unit selling price at $90. How many units must the firm sell in order to earn a target profit of $100,000? part IL CYP Problems (30 points) 1) For the coming year, River Company estimates fixed costs at $150,000, the unit variable cost at $24, and the unit selling price at $80. Determine the break-even point in units of sales 2) For the coming year, Brent Corp estimates its fixed costs at $30,000, the unit variable cost at $44, and the unit selling price at $100. Determine the break-even point in units of sales