Concepts What is the difference between determining the break-even point in units and determining the required sales in units for a target net income? To determine the break-even point in units you only need to know the unit contribution margin and the fixed costs, whereas to determine the required sales in units for a target net income you also need to know the variable costs. To determine the break-even point in units you only need to know the unit contribution margin and the fixed costs, whereas to determine the required sales in units for a target net income you also need to know the target net income. To determine the break-even point in units you need to know the unit contribution margin and the target net income, whereas to determine the required sales in units for a target net income you need to know the fixed costs and the variable costs. To determine the break-even point in units you need to know the variable costs and the fixed costs, whereas to determine the required sales in units for a target ne