Break$-$Even Sales and Cost$-$Volume$-$Profit Chart

For the coming year, Sorkin Company anticipates a unit selling price of $$146,$ a unit variable cost of $$73,$ and fixed costs of $$861,400.$

Required:

Compute the anticipated break$-$even sales in units.

$($blank$)$ units

Compute the sales $($units$)$ required to realize income from operations of $$365,000.$

$($blank$)$ units

Construct a cost$-$volume$-$profit chart, assuming maximum sales of $23,600$ 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.

Determine the probable income $($loss$)$ from operations if sales total $18,900$ units. If required, use the minus sign to indicate a loss.

$