Lorge Corporation has collected the following information after its first year of sales. Sales were $$1,500,000$ on $100,000$ units; selling expenses $$250,000(40\%$ variable and $60\%$ fixed$)$; direct materials $$511,000$; direct labor $$290,000$; administrative expenses $$270,000(20\%$ variable and $80\%$ fixed$)$; and manufacturing overhead $$350,000(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.

$($a$)$

Compute $(1)$ the contribution margin for the current year and the projected year, and $(2)$ the fixed costs for the current year. $($Assume that fixed costs will remain the same in the projected year.$)$

$(1)$ Contribution margin for current year

$

Contribution margin for projected year $

$(2)$ Fixed costs for current year

$