A sporting goods manufacturer sells binoculars for $ 140 per unit. The variable cost is $ 100 per unit, while the fixed costs are $ 1,200,000. a. Compute the anticipated break-even sales [units] for binoculars. b. Compute the sales [units] for binoculars required to realize target operating income of $400,000. Construct a cost-volume-profit chart for the anticipated break-even sales for binoculars