Trailblazer Company sells a product for $225 per unit. The variable cost is $85 per unit, and fixed costs are $1,134,000.

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 $351,540.

a. Break-even point in sales units		units
b. Break-even point in sales units if the company desires a target profit of $351,540		units