Target profit

Woodsman Company sells a product for $$130$ per unit. The variable cost is $$60$ per unit, and fixed costs are $$238,000.$

Determine $($a$)$ the break$-$even point in sales units and $($b$)$ the sales units required for the company to achieve a target profit of $$71,400.$

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 $$71,400$ units