Break$-$even sales under present and proposed conditions

Portmann Company, operating at full capacity, sold $1,000,000$ units at a price of $$187$ per unit during the current year. Its income statement is as follows:

Expenses:

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

Required:

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

Total variable costs

Total fixed costs $

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

Unit variable cost:

Unit contribution margin :

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

units

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

units

Determine the amount of sales $($units$)$ that would be necessary under the proposed program to realize the $$60,100,000$ of operating income that was earned in the current year:

units

Determine the maximum operating income possible with the expanded plant.

$

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