For the coming year, Cleves Company anticipates a unit selling price of $$138,$ a unit variable cost of $$69,$ and fixed costs of $$745,200.$

Required:

$1.$ Compute the anticipated break$-$even sales $($units$).$

fill in the blank $1$ of $1$ units

$2.$ Compute the sales $($units$)$ required to realize a target profit of $$276,000.$

fill in the blank $1$ of $1$ units

$3.$ Construct a cost$-$volume$-$profit chart on paper, assuming maximum sales of $21,600$ units within the relevant range. From your chart, indicate whether each of the following sales levels would produce a profit, a loss, or break$-$even.

Sales Levels in Dollars Rrofit or Loss and or Break$-$Even

$$2,083,800$

$$1,863,000$

$$1,490,400$

$$1,117,800$

$$897,000$

$4.$ Determine the probable operating income $($loss$)$ if sales total $17,300$ units. If required, use the minus sign to indicate a loss.