Target Profit Trailblazer Company sells a product for $165 per unit. The variable cost is $95 per unit, and fixed costs are $322,000. Determine (a) the break-even point in sales units and (b) the sales units required to achieve a target profit af $64,400. a. Break-even point in sales units units b. Break-even point in sales units required to achieve a target profit of $64,400 units