Gails Gift store sells items for an average selling price of $50 per unit and a variable cost of $30 per unit. Costs included: Selling cost per unit, $21 Other costs per unit, $9 Rent, $1,500 per month Utilities, $800 per month Salaries, $3,000 per month Required 1. Calculate the break even point in units and in sales dollars 2. Suppose the company would like to earn a target net income of $10,000. Calculate the number of units and sales dollars the company needs to achieve for the target net income.