Target Profit - Sales in Units - Shortcut: What if we want to do better than just break even? What if we want to make a profit of $90,000? Now how many units do we need to sell? Let us solve: Selling price is $40, VC per unit is $28, FC is $72,000 # of units need for desired profit = Fixed Expenses + Desired Profit CM per unit Answer: Practice: Selling Price is $27. Variable Cost is $10 per unit. Fixed Costs are $37,000. Target Profit is $39,500. How many units do we need? Hint: Get CM per unit first. Answer: For 144%