Target Profit Trailblazer Company sells a product for $260 per unit. The variable cost is $110 per unit, and fixed costs are $645,000. Determine (a) the break-even point in sales units and (b) the sales units required for the company to achieve a target profit of $174,150. a. Break-even point in sales units 2,371 X units. b. Break-even point in sales units required for the company to achieve a target profit of $174,150 3,041 X units