During the previous quarter, January-March 2021, the company Industrial Manufacturera, S. A. showed the following movements related to its income statement: Sales $900,000; fixed costs $450,000 and variable costs $320,000. During said period it they sold a total of 40,000 units of their one product. Based on the above, the company want to know the following information:  a) The break-even point calculated according to the formula. b) The company wants to know the number of units it should sell to get a profit of $200,000.