Target Profit Ramirez Company sells a product for $80 per unit. The variable cost is $60 per unit, and fixed costs are $4,850,000. Determine (a) the break-even point in sales units and (b) the break-even point in sales units required for the company to achieve a target profit of $500,000 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 $500,000 units