Break$-$even sales and cost$-$volume$-$profit chart

For the coming year, Cleves Company anticipates a unit selling price of $$62,$ a unit variable cost of $$31,$ and fixed costs of $$182,900.$

Required:

Compute the anticipated break$-$even sales $($units$).$

units

Compute the sales $($units$)$ required to realize a target profit of $$86,800.$

units

Construct a cost$-$volume$-$profit chart on paper, assuming maximum sales of $11,800$ units within the relevant range. From your chart, indicate whether each of the following sales levels would produce a profit, a loss, or break$-$even.

$$514,600$

$$458,800$

$$365,800$

$$272,800$

$$217,000$

$4.$ Determine the probable operating income $($loss$)$ if sales total $9,400$ units. If required, use the minus sign to indicate a loss.