Cost-Volume-Profit Graph For the coming year, Cabinet Inc. anticipates fixed costs of $143,150, a unit variable cost of $85, and a unit selling price of $120. The maximum sales within the relevant range are $500,000. a. Construct a cost-volume-profit graph on a sheet of paper. Indicate whether each of the following levels of sales is in the operating profit area, operating loss area, or at the break-even point. 1,000 units 2,000 units Break-Even Point $250,000 Operating Loss Area 4,000 units Operating Profit Area $450,000 b. Estimate the break-even sales (dollars) by using the cost-volume-profit graph constructed in part (a). $ c. What is the main advantage of presenting the cost-volume-profit analysis in graphic form rather than equation form? The graphic format permits the user (management) to visually determine the for any given level of sales