Target Profit

Woodsman Company sells a product for $160 per unit. The variable cost is $70 per unit, and fixed costs are $261,000.

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 $86,130.

a. Break-even point in sales units		units
b. Break-even point in sales units if the company desires a target profit of $86,130		units