Target profit Forest Company sells a product for $260 per unit. The variable cost is $135 per unit, and fixed costs are $762,500. Determine (a) the break-even point in sales units and (b) the sales units required for the company to achieve a target profit of $244,000.

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 $244,000 _____ units