Target Profit Ramirez Inc. sells a product for $80 per unit. The variable cost is $60 per unit, and fixed costs are $2,000,000. 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 $250,000 a. Break-even point in sales units b. Break-even point in sales units if the company desires a target profit of $250,000 units units