For the coming year, Cleves Company anticipates a unit selling price of $78, a unit variable cost of $39, and fixed costs of $257,400.

3. Construct a cost-volume-profit chart, assuming maximum sales of 13,200 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.

$717,600

$647,400

$514,800

$390,000

$312,000

Determine the probable income (loss) from operations if sales total 10,600 units. If required, use the minus sign to indicate a loss. $