Woodsman Company sells a product for $245 per unit. The variable cost is $100 per unit, and fixed costs are $971,500. 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 $184,585. a. Break-even point in sales units units b. Break-even point in sales units if the company desires a target profit of $184,585 units