Break-even sales and sales to realize operating income For the current year ended March 31, Cosgrove Company expects fixed costs of $348,600, a unit variable cost of $44, and a unit selling price of $65. 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 $79,800. fill in the blank 2 units