Target profit

Forest Company sells a product for $$185$ per unit. The variable cost is $$95$ per unit, and fixed costs are $$270,000.$

Determine $($a$)$ the break$-$even point in sales units and $($b$)$ the sales units required for the company to achieve a target profit of $$99,900.$

a$.$ Break$-$even point in sales units $$ units

b$.$ Break$-$even point in sales units required for the company to achieve a target profit of $$99,900$ units