Woodsman Company sells a product for $155 per unit. The variable cost is $70 per unit, and fixed costs are $408,000.

Determine (a) the break-even point in sales units and (b) the sales units required for the company to achieve a target profit of $114,240.

a. Break-even point in sales units		units
b. Break-even point in sales units required for the company to achieve a target profit of $114,240		units