Oriole Corporation has fixed costs of $422,400. It has a unit selling price of $6, unit variable cost of $4.40, and a target net income of $1,320,000. Compute the required sales in units to achieve its target net income. Required sales units Ivanhoe Company has a unit selling price of $556, variable costs per unit of $312, and fixed costs of $176,900. Compute the break-even point in units using (a) the mathematical equation and (b) unit contribution margin