Novus 4U - Break Even Calculations Novus 4 U, a magazine publisher, plans to publish and sell a new business magazine at a retail price of $7. Variable costs are estimated to be production costs of $2 per copy, with variable selling and distribution costs amounting to $0.60 per copy (ie $2.60 total variable costs). Novus 4 U expects to incur fixed costs of $220,000. The maximum capacity of the plant is 200,000 copies. Please answer the following questions. Calculate the Break Even units and Break even sales. If Novus 4U expects to sell 82,000 copies of the magazine, how much profit will it earn?