1. Target Profit

   Forest Company sells a product for $245 per unit. The variable cost is $135 per unit, and fixed costs are $528,000.

   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 $132,000.

   a. Break-even point in sales units		units
   b. Break-even point in sales units if the company desires a target profit of $132,000		units