Calderon Inc. sells a product for $80 per unit. The variable cost is $55 per unit, and fixed costs are $25,000.

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 $20,000.

a. Break-even point in sales units is ____ units

b. Break-even point in sales units if the company desires a target profit of $20,000 is ____ units