Break-even sales and cost-volume-profit chart For the coming year, Cleves Company anticipates a unit selling price of $60, a unit variable cost of $30, and fixed costs of $288,000. Required: 1. Compute the anticipated break-even sales (units). X units 2. Compute the sales (units) required to realize a target profit of $240,000. x units loss, or break-even. 4. Determine the probable operating income (loss) if sales total 15,400 units. If required, use the minus sign to indicate a loss