Break$-$Even Units, Contribution Margin Ratio, Multiple$-$Product Breakeven, Margin of Safety, Degree of Operating Leverage

Jellico Inc.$\text{'}$s projected operating income $($based on sales of $450,000$ units$)$ for the coming year is as follows:

Line Item Description Total

Sales $ $9,000,000$

Total variable cost $5,850,000$

Contribution margin $ $3,150,000$

Total fixed cost $1,837,500$

Operating income $ $1,312,500$

How many units must be sold to earn operating income of $$65,625?$ Reminder: round$-$up to ensure partial units are completed?

Compute the new operating income if sales are $10\%$ higher than expected. Enter your answer to the nearest whole dollar.