Break-even sales and sales to realize operating income For the current year ended March 31, Cosgrove Company expects fixed costs of $531,200, a unit variable cost of $64, and a unit selling price of $96. a. Compute the anticipated break-even sales (units). b. Compute the sales (units) required to realize operating income of $121,600. Break-Even Sales Currently, the unit selling price of a product is $400, the unit variable cost is $330, and the total fixed costs are $1,344,000. A proposal is being evaluated to increase the unit selling price to $450. a. Compute the current break-even sales (units). b. Compute the anticipated break-even sales (units), assuming that the unit selling price is increased and all costs remain constant