Break$-$even sales under present and proposed conditions

Portmann Company, operating at full capacity, sold $1,000,000$ units at a price of $$186$ per unit during the current year. Its income statement is as follows:

The division of costs between variable and fixed is as follows:

variable costs. $5.$ Determine the amount of sales $($units$)$ that would be necessary under the proposed program to realize the $$61,000,000$ of operating income that was earned in the current year.

fill in the blank $1$ of $1$ units

$6.$ Determine the maximum operating income possible with the expanded plant.

fill in the blank $1$ of $1$$

$7.$ If the proposal is accepted and sales remain at the current level, what will the operating income or loss be for the following year?

fill in the blank $1$ of $2$$ fill in the blank $2$ of $2$