For the coming year, FixUp Company estimates fixed costs at $109,000, a $21 unit variable cost, and a $85 unit selling price. Determine (a) the break-even point in units of sales, (b) the unit sales required to realize operating income (profit) of $150,000 and (c) the probable operating income if sales total $500,000. SHOW YOUR CALCULATIONS TO GET ANY CREDIT. Round units to the nearest whole number (round up for 0.50 and above and round down for 0.49 or less) and round percentages to show one decimal place.