Break$-$Even Point and Target Profit Measured in Units $($Multiple Products$).$ Warm Clothing, Inc., produces two different products with the following monthly data.

$\backslash$table$[[,$Sweater,Jacket,Total$],[$Selling price per unit,$$100,$$$400,],[$Variable cost per unit,$$40,$$$240,],[$Expected unit sales,$21,000,9,000,30,000],[$Sales mix,$70$ percent,$30$ percent,$100$ percent$],[$Fixed costs,,,$$1,800,000$