Target profit

Outdoors Company sells a product for $$235$ per unit. The variable cost is $$125$ per unit, and fixed costs are $$594,000.$

Determine $($a$)$ the break$-$even point in sales units and $($b$)$ the sales units required for the company to achieve a target profit of $$142,560.$

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 $$142,560$ units