Versa Inc. sells a product for $100 per unit. The variable cost is $75 per unit, and fixed costs are $45,000. 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 $25,000.

a. Break-even point in sales units	units
b. Break-even point in sales units if the company desires a target profit of $25,000	units