competitors, but at a lower cost, or at a higher quality level than competitors, but at no greater cost 4 Yellow, Inc., sells a single product for $10. Variable costs are $4 per unit and fixed costs total $120,000 at a volume level of 10,000 units. What dollar sales level would Yellow have to achieve to earn a target net profit *?of $240,000 (2 (2 ) 5 5