(3.)Target Profit

Woodsman Company sells a product for $240 per unit. The variable cost is $105 per unit, and fixed costs are $445,500.

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 $151,470.

a. Break-even point in sales units	___units
b. Break-even point in sales units if the company desires a target profit of $151,470	___units