Break-Even Sales and Sales to Realize Income from Operations For the current year ended October 31, Friedman Company expects fixed costs of $475,200, a unit variable cost of $54, and a unit selling price of $81 a. Compute the anticipated break-even sales (units). units b. Compute the sales (units) required to realize income from operations of $108,000. units Feedback Check My Work a. Fixed costs divided by the unit contribution margin equals break-even point in units. b. Sales (units) = (Fixed Costs +Target Profit) Unit Contribution Margin Learning Objective 3