Target Profit Outdoors Company sells a product for $100 per unit. The variable cost is $35 per unit, and fixed costs are $442,000. 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 $92,820. a. Break-even point in sales units units b. Break-even point in sales units if the company desires a target profit of $92,820 units