Target Profit Outdoors Company sells a product for $90 per unit. The variable cost is $45 per unit, and fixed costs are $378,000. 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 $94,500. a. Break-even point in sales units b. Break-even point in sales units if the company desires a target profit of $94,500 units units