Crane Corporation has collected the following information after its first year of sales. Sales were $1,230,000 on 82,000 units; selling expenses $205,000 (40 % variable and 60% fixed); direct materials $419.020; direct labor $237,800; administrative expenses $221,400 (20% variable and 80% fixed); and manufacturing overhead $287,000 (70 % variable and 30% fixed). Top management has asked you to do a CVP analysis so that it can make plans for the coming year. It has projected that unit sales will increase by 10% next year.