The Waterfall Company sells a product for $150 per unit. The variable cost is $80 per unit, and fixed costs are $270,000. Determine the (a) break-even point in sales units, and (b) break-even points in sales units if the company desires a target profit of $36,000. Round your answer to the nearest whole number. Global Publishers has collected the following data for recent months: (a) Using the high-low method, find variable cost per unit, total fixed costs, and the total equation. (b) What is the estimated cost for a month in which 19,000 issues are published