More info Requirements All fixed costs per unit are calculated based on a normal capacity usage consisting 1. Calculate the breakeven point in units for the Peoria plant and for the Moline of 240 working days. When the number of working days exceeds 240 , overtime plant. charges raise the variable manufacturing costs of additional units by $3.00 per unit 2. Calculate the operating income that would result from the in Peoria and $7.00 per unit in Moline. production manager's plan to produce 96,000 units at each plant. 3. Determine how the production of 192,000 units should be allocated between Preston Corporation is expected to produce and sell 192,000 power generators the Peoria and Moline plants to maximize operating income for Preston during the coming year. Wanting to take advantage of the higher operating income Corporation. Show your calculations. per unit at Moline, the company's production manager has decided to manufacture 96,000 units at each plant, resulting in a plan in which Moline operates at maximum capacity ( 320 units per day 300 days) and Peoria operates at its normal volume ( 400 units per day 240 days)