Break-even & Target Profit UNITS SOLD 13,650 Sales $304,395 Variable Cost 163,800 Contribution Margin $140,595 Fixed Cost 100,425 Operating Income $40,170 Calculate Contribution Margin per unit (round to nearest penny) Calculate Break-even in UNITS (round to the nearest whole unit) Target Profit: Calculate the number of units the company must sell to have an Operating Profit of $68,289