Break-even sales and sales to realize operating income For the current year ended March 31, Cosgrove Company expects fixed costs of $580,800, a unit variable cost of $66, and a unit selling price of $99. a. Compute the anticipated break-even sales (units). units b. Compute the sales (units) required to realize operating income of $132,000. units Break-Even Sales Currently, the unit selling price of a product is $310, the unit variable cost is $250, and the total fixed costs are $648,000. A proposal is being evaluated to increase the unit selling price to $340. a. Compute the current break-even sales (units). units b. Compute the anticipated break-even sales (units), assuming that the unit selling price is increased and all costs remain constant. units