Target Profit Woodsman Company sells a product for $110 per unit. The variable cost is $55 per unit, and fixed costs are $385,000. Determine (a) the break-even point in sales units and (b) the break-even point in sales units if the company desires a target profit of $130,900. a. Break-even point in sales units b. Break-even point in sales units if the company desires a target profit of $130,900 units units