Target Profit Trailblazer Company sells a product for $135 per unit. The variable cost is $60 per unit, and fixed costs are $540,000. 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 $178,200. a. Break-even point in sales units units b. Break-even point in sales units if the company desires a target profit of $178,200 units