Break-even sales and sales to realize operating income For the current year ended March 31, Cosgrove Company expects fixed costs of $460,800, a unit variable cost of $49, and a unit selling price of $73. a. Compute the anticipated break-even sales (units). 24 x units b. Compute the sales (units) required to realize operating income of $105,600, units Feedback Check My Wors 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