Break-even sales and sales to realize operating income For the current year ended March 31, Cosgrove Company expects fixed costs of $440,000, a unit variable cost of $50, and a unit selling price of $75. a. Compute the anticipated break-even sales (units). units b. Compute the sales (units) required to realize operating income of $100,000. units Tom Company reports the following data: Sales $227,392 Variable costs 118,592 Fixed costs 44,800 Determine Tom Company's operating leverage. Round your answer to one decimal place