How many units must be sold to earn a net operating income of $75,000? E10-10. Using Break-Even Analysis LO4 A new product is expected to have sales of $100,000, variable costs of 60% of sales, and fixed costs of $20,000. 1. Using graph paper, construct a break-even chart and label the sales line, total cost line, fixed cost line, break-even point, and ne income and net loss areas. 2. From the chart, identify the break-even point and the amount of income or loss if sales are $100,000 E10-11. Sales Mix and Break-Even Analysis LO4