Income Statement, Break-Even Units, Units to Earn Target Income -_ Contribution Margin Income Statement Unit Calculations [E Khaling Company sold 19,000 units last year at $18.00 each. Variable cost was $14.60, and total fixed cost was $68,000. Muired: 1. Prepare an income statement for Khaling for last year. 2. Calculate the break-even point in units. 3. Calculate the units that Khaling must sell to earn operating income of $20,400 this year