Trailblazer Company sells a product for $135 per unit. The variable cost is $45 per unit, and fixed costs are $567,000.

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 $221,130.

a. Break-even point in sales units		units
b. Break-even point in sales units if the company desires a target profit of $221,130		units