1. Break-even sales and sales to realize operating income

   For the current year ended March 31, Cosgrove Company expects fixed costs of $455,400, a unit variable cost of $46, and a unit selling price of $68.

   a. Compute the anticipated break-even sales (units). fill in the blank 1 units

   b. Compute the sales (units) required to realize operating income of $105,600. fill in the blank 2 units