Income statement for the year ended December 31, 2008 sales(200,000 units) $1,200,000 - cost of good sold 800,000 - groos profit 400,000 - then operating expenses - selling $280,000 - administrative $ 160,000 equals $440,000 and net loss $40,000 I need to compute the break-even point in total sales dollars and in units for 2008. A cost behavior analysis indicates that 75% of the cost of goods sold is variable, 50% of the selling expenses are variable and 25% of the administrative expense is variable.