Target Profit Trailblazer Company sells a product for $180 per unit. The variable cost is $75 per unit, and fixed costs are $609,000. Determine (a) the break-even point in sales units and (b) the break-even point in sales units required for the company to achieve a target profit of $152,250. a. Break-even point in sales units b. Break-even point in sales units required for the company to achieve a target profit of $152,250 units units: