Break$-$even sales under present and proposed conditions

Portmann Company, operating at full capacity, sold $1,000,000$ units at a price of $$190$ per unit during the current year. Its income statement is as follows:

Required:

Determine the total variable costs and the total fixed costs for the current year.

Total variable costs $q,$ Total fixed costs $ $$

$2.$ Determine $($a$)$ the unit variable cost and $($b$)$ the unit contribution margin for the current year.

Unit variable cost $ $$

$$

Unit contribution margin $$

$3.$ Compute the break$-$even sales $($units$)$ for the current year. units

$4.$ Compute the break$-$even sales $($units$)$ under the proposed program for the following year.

$48,000,000$ units