Calculator Target Profit Forest Company selis a product for $180 per unit. The variable cost is $70 per unit, and fixed costs are $693,000. Determine (a) the break-even point in sales units and (b) the break-even point in sales units if the company desires a target profit of $117,810. a. Break even point in sales units units b. Break even point in sales units if the company desires a target profit of $117,810 units