Target profit

Woodsman Company sells a product for $$255$ per unit. The variable cost is $$95$ per unit, and fixed costs are $$1,120,000.$

Determine $($a$)$ the break$-$even point in sales units and $($b$)$ the sales units required for the company to achieve a target profit of $$302,400.$

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 $$302,400$ units