Break-even sales and cost-volume-profit chart For the coming year, Cleves Company anticipates a unit selling price of $80, a unit variable cost of $40, and fixed costs of $352,000. Required: 1. Compute the anticipated break-even sales (units). units 2. Compute the sales (units) required to realize a target profit of $184,000. units even. 4. Determine the probable operating income (loss) if sales total 14,100 units. If required, use the minus sign to indicate a loss. $