Target profit Outdoors Company sells a product for $245 per unit. The variable cost is $95 per unit, and fixed costs are $1,065,000. Determine (a) the break-even point in sales units and (b) the sales units required for the company to achieve a target profit of $213,000. 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 $213,000 ( units