Break-Even Sales and Cost-Volume-Profit Chart For the coming year, Cleves Company anticipates a unit selling price of $132, a unit variable cost of $66, and fixed costs of $574,200. Required: 1. Compute the anticipated break-even sales (units). units 2. Compute the sales (units) required to realize a target profit of $290,400. units 3. Construct a cost-volume-profit chart on paper, assuming maximum sales of 17,400 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. $1,610,400 $1,438,800 $1,148,400 $858,000 $686,400 4. Determine the probable operating income (loss) if sales total 13,900 units. If required, use the minus sign to indicate a loss.