For the coming year, Cleves Company anticipates a unit selling price of $$92,$ a unit variable cost of $$46,$ and fixed costs of $$533,600.$

Required:

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

units

Compute the sales $($units$)$ required to realize a target profit of $$234,600.$

units

Construct a cost$-$volume$-$profit chart on paper, assuming maximum sales of $23,200$ 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.

Determine the probable operating income $($loss$)$ if sales total $18,600$ units. If required, use the minus sign to indicate a loss.