Target profit Trailblazer Company sells a product for $100 per unit. The variable cost is $40 per unit, and fixed costs are $384,000. Determine (a) the break-even point in sales units and (b) the sales units required for the company to achieve a target profit of $111,360. 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 $111,360 units