Lorge Corporation has collected the following information after its first year of sales. Sales were $3,000,000 on 120,000 units; selling expenses $250,000 (40% variable and 60% fixed); direct materials $1,755,900; direct labor $250,000; administrative expenses $270,000 (20% variable and 80% fixed); and manufacturing overhead $343,000 (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.