Beard Company sells a product for $15 per unit. The variable cost is 10 per unit, and fixed costs are 1,750,000.

Determine (a) the break-even point in sales units and (b) the sales units required for the company to achieve a target profit of $400,000.

a. Break-even point in sales units	fill in the blank 1 units
b. Break-even point in sales units required for the company to achieve a target profit of $400,000	fill in the blank 2 units