Forest Company sells a product for $205 per unit. The variable cost is $90 per unit, and fixed costs are $713,000.

Determine (a) the break-even point in sales units and (b) the break-even point in sales units if the company desires a target profit of $178,250.

a. Break-even point in sales units		units
b. Break-even point in sales units if the company desires a target profit of $178,250		units