Break-even sales and cost-volume-profit chart For the coming year, Cleves Company anticipates a unit selling price of $94, a unit variable cost of $47, and fixed costs of $300,800. Required: 1. Compute the anticipated break-even sales (units). units 2. Compute the sales (units) required to realize a target profit of $145,700. units 3. Construct a cost-volume-profit chart on paper, assuming maximum sales of 12,800 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. $846,000 $752,000 $601,600 $451,200 $357,200 4. Determine the probable operating income (loss) if sales total 10,200 units. If required, use the minus sign to indicate a loss.