Boswell company reported the following information for the current year:

Sales (at 50,000 units) $ 1,000,000

Variable Costs:

direct materials and direct labor 500,000

other variable costs 50,000

550,000

Contribution Margin 450,000

Fixed Costs 270,000

Net Income $ 180,000

What is Boswell's breakeven point in sales dollars?

How many units would Boswell need to sell to achieve a target net income of $360,000?

What sale dollars would Boswell need to sell to achieve a target net income of $360,000?