Target Profit Woodsman Company sells a product for $100 per unit. The variable cost is $40 per unit, and fixed costs are $180,000. Determine (a) the break-even point in sales units and (b) the sales units required to achieve a target profit of $48,600. a. Break-even point in sales units _______units

b. Break-even point in sales units required to achieve a target profit of $48,600 _____ units