Forest Company selis a product for \\( \\$ 175 \\) per unit. The variable cost is \\( \\$ 90 \\) per unit, and fixed costs are \\( \\$ 493,000 \\). Determine (a) the break-even point in sales units and (b) the sales units required for the company to achieve a target profit of \\( \\$ 138,040 \\). a. Break-even point in sales units b. Break-even point in sales units required for the company to achieve a target profit of \\( \\$ 138,040 \\) units units