Break-Even Sales and Sales to Realize Income from Operations For the current year ended October 31, Friedman Company expects fixed costs of $498,000, a unit variable cost of $41, and a unit selling price of $61. a. Compute the anticipated break-even sales (units). fill in the blank 1 units b. Compute the sales (units) required to realize income from operations of $114,000. fill in the blank 2 units