Long Company has a unit-selling price of $750, variable costs per unit of $400, and fixed costs of $300,000.

Long Company has a unit-selling price of $750, variable costs per unit of $400, and fixed costs of $300,000. 

Instructions: 

Part A) Compute the break-even point in units. Round answer up to the next whole unit. 

Part B) Compute the break even in dollars. 

Part C) Assume Long Company sets a target net income goal of $1,200,000.