Break-even sales and cost-volume-profit chart For the coming year, Cleves Company anticipates a unit selling price of $64 , a unit variable cost of $32 , and fixed costs of $384 , 000 . Required: 1. Compute the anticipated break-even sales (units). ? units 2. Compute the sales (units) required to realize a target profit of $240 , 000 . x units produce a profit, a loss, or break-even. 4. Determine the probable operating income (loss) if sales total 19,200 units. If required, use the minus sign to indicate a loss