Target Profit Outdoors Company sells a product for $115 per unit. The variable cost is $60 per unit, and fixed costs are $308,000. Determine (a) the break-even point in sales units and (b) the sales units required to achieve a target profit of $120,120. a. Break-even point in sales units units b. Break-even point in sales units required to achieve a target profit of $120,120 units