Forest Company sells a product for $$170$ per unit. The variable cost is $$85$ per unit, and fixed costs are $$527,000.$

Determine $($a$)$ the break$-$even point in sales units and $($b$)$ the sales units required to achieve a target profit of $$94,860.$

a$.$ Break$-$even point in sales units

units

b$.$ Break$-$even point in sales units required to achieve a target profit of $$94,860$

units