I need help with questions $5$ and $6$ Break$-$Even Sales Under Present and Proposed Conditions

Portmann Company, operating at full capacity, sold $1,000,000$ units at a price of $$189$ per unit during the current year. Its income statement is as follows:

Sales $$189,000,000$

Cost of goods sold $(101,000,000)$

Gross profit $$88,000,000$

Expenses:

Selling expenses $$16,000,000$

Administrative expenses $12,600,000$

Total expenses $(28,600,000)$

Operating income $$59,400,000$

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

Variable Fixed

Cost of goods sold $70\%30\%$

Selling expenses $75\%25\%$

Administrative expenses $50\%50\%$

Management is considering a plant expansion program for the following year that will permit an increase of $$9,450,000$ in yearly sales. The expansion will increase fixed costs by $$3,000,000$ but will not affect the relationship between sales and variable costs.

Required:

$1.$ Determine the total variable costs and the total fixed costs for the current year.

Total variable costs $fill in the blank $1$

$89,000,000$

Total fixed costs $fill in the blank $2$

$40,600,000$

$2.$ Determine $($a$)$ the unit variable cost and $($b$)$ the unit contribution margin for the current year.

Unit variable cost $fill in the blank $3$

$89$

Unit contribution margin $fill in the blank $4$

$100$

$3.$ Compute the break$-$even sales $($units$)$ for the current year.

fill in the blank $5$

$406,000$

units

$4.$ Compute the break$-$even sales $($units$)$ under the proposed program for the following year.

fill in the blank $6$

$436,000$

units

$5.$ Determine the amount of sales $($units$)$ that would be necessary under the proposed program to realize the $$59,400,000$ of operating income that was earned in the current year.

fill in the blank $7$

$1,000,000$

units

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

$fill in the blank $8$