3. Operating break-even graph analysis When does a firm achieve it's operating break-even point? Your company is considering altering its operations going forward but is unsure about how this should happen. You've decided to take it upon yourself to complete an operating break-even analysis for the company. Use the information in the table to complete the operating break-even graph that follows. Operational Information for Wine Co. Selling price per unit $13 Variable cost per unit $3 Fixed operating costs $600 million Use the graph to determine the sales revenue and operating costs at various levels of production, as well as the operating break-even point. Tool tip: Mouse over the points in the graph to see their coordinates. REVENUES AND COSTS (Millions of dollars) 1000 800 600 400 200 ? Break-even Point Operating Costs Sales Revenues 0 20 60 80 100 UNITS PRODUCED AND SOLD (Millions) Assume that the actual sales for the current period equal 68 million units. Considering your operating break-even analysis, will Wine Co. be profitable at this level of sales? Yes No Not enough information given 40