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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 following:

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 following: Round answers to the nearest whole number.

a. Break-even point in sales units units
b. Break-even points in sales units if the company desires a target profit of $36,000 units

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