Forest Company sells a product for $185 per unit. The variable cost is $80 per unit, and fixed costs are $745,500.

Determine (a) the break-even point in sales units and (b) the sales units required to achieve a target profit of $141,645.

a. Break-even point in sales units	fill in the blank 1	units
b. Break-even point in sales units required to achieve a target profit of $141,645	fill in the blank 2	units