and C LCI income statement to prove your answer to (c). Learning Objective 4 Check Figure a 2000 units Problem 28-4A Objective: To calculate break-even sales and to prepare an income statement For the year 20XX, Briggs Company plans a sales price of $50 per unit, variable costs of $30 per unit, and fixed costs of $40,000 Directions: (a) Calculate the firm's break-even point in units. (b) Prepare an income statement through operating income to prove your answer to (a)