Noreen Enterprise manufactures and sells variety of cakes. The organisations contribution margin format income statement for the recent year is given below:

	Total	Per Unit
	RM	RM
Sales	2,125,000	85
Less: Variable expenses	875,000	35
Contribution margin	1,250,000	50
Less: Fixed expenses	120,000
Operating income	1,130,000

Required:

1. Compute the break-even point in unit and sales amount.
2. Assume that in the next two years time, management wants the organisation to earn a minimum profit of RM3,000,000 and the fixed cost will increase by RM180,000. How many units should be sold to meet this target profit?