PR 21-3A OBJ. 3, 4 Break-even sales and cost-volume-profit chart For the coming year, Cleves Company anticipates a unit selling price of $100, a unit vari- able cost of $60, and fixed costs of $480,000. Instructions 1. Compute the anticipated break-even sales (units). 2. Compute the sales (units) required to realize a target profit of $240,000. 3. Construct a cost-volume-profit chart, assuming maximum sales of 20,000 units within the relevant range. 4. Determine the probable income (loss) from operations if sales total 16,000 units