(A) Seven Star Company sells products M, N. & O. In 2021, the unit sales price, variable costs, and sales mix of these products have been estimated to be as under:

	Products
	M	N	O
Selling Price per unit	88	100	80
Variable cost per unit	44	50	48
Sales Mix	3	2	1

Fixed costs are $ 264,000

Required

(1) Compute Seven Stars breakeven sales (units). Prove your answer.

(2) Calculate the sales required to earn a target profit $ 528,000