Woodsman Company sells a product for $$90$ per unit. The variable cost is $$40$ per unit, and fixed costs are $$215,000.$

Determine $($a$)$ the break$-$even point in sales units and $($b$)$ the sales units required for the company to achieve a target profit of $$38,700.$

a$.$ Break$-$even point in sales units fill in the blank $1$ of $2$

units

b$.$ Break$-$even point in sales units required for the company to achieve a target profit of $$38,700$ fill in the blank $2$ of $2$

units