Target profit

Forest Company sells a product for $$225$ per unit. The variable cost is $$90$ per unit, and fixed costs are $$850,500.$

Determine $($a$)$ the break$-$even point in sales units and $($b$)$ the sales units required for the company to achieve a target profit of $$306,180.$

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

b$.$ Break$-$even point in sales units required for the company to achieve a target profit of $$306,180$ units