Target Profit

Outdoors Company sells a product for $95 per unit. The variable cost is $55 per unit, and fixed costs are $188,000.

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 $67,680.

a. Break-even point in sales units units

b. Break-even point in sales units if the company desires a target profit of $67,680 units