Target profit

Trailblazer Company sells a product for $$135$ per unit. The variable cost is $$55$ per unit, and fixed costs are $$528,000.$

Determine $($a$)$ the break$-$even point in sales units and $($b$)$ the sales units required for the company to achieve a target profit of $$105,600.$

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 $$105,600$ units