Outdoors Company sells a product for $190 per unit. The variable cost is $105 per unit, and fixed costs are $578,000.

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 $156,060.

a. Break-even point in sales units	fill in the blank 1	units
b. Break-even point in sales units if the company desires a target profit of $156,060	fill in the blank 2	units