Target Profit Outdoors Company sells a product for $250 per unit. The variable cost is $140 per unit, and fixed costs are $440,000. 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 $123,200. a. Break-even point in sales units b. Break-even point in sales units if the company desires a target profit of $123,200 units units