Target Profit Outdoors Company sells a product for $90 per unit. The variable cost is $50 per unit, and fixed costs are $216,000. Determine (a) the break-even point in sales units and (b) the sales units required for the company to achieve a target profit of $36,720. 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 $36,720 units