Dixon Ltd, operating at full capacity, sold 88,000 units at a price of $137 per unit during 2023. Its income statement for 2023 is as follows: The division of costs between fixed and variable is as follows: Management is considering a plant expansion programme that will permit an increase of $2,740,000 in yearly sales. The expansion will increase fixed costs by $299,200. This expansion will not affect the relationship between sales and variable costs