Break-even sales and sales to realize operating income For the current year ended March 31, Kadel Company expects fixed costs of $655,200, a unit variable cost of $56, and a unit selling price of $84. a. Compute the anticipated break-even sales (units). 23,400 units b. Compute the sales (units) required to realize operating income of $151,200. Feedback X units 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