need help with $4,5,6,$ and $7.$ Cant get it right.

Break$-$Even Sales Under Present and Proposed Conditions

Kearney Company, operating at full capacity, sold $107,100$ units at a price of $$63$ per unit during $20$Y$5.$ Its income statement for $20$Y$5$ is as follows:

Line Item Description Amount

Sales $$6,747,300$

Cost of goods sold $(2,394,000)$

Gross profit $$4,353,300$

Expenses:

Selling expenses $$1,197,000$

Administrative expenses $714,000$

Total expenses $(1,911,000)$

Operating income $$2,442,300$

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

Line Item Description Fixed Variable

Cost of goods sold $40\%60\%$

Selling expenses $50\%50\%$

Administrative expenses $70\%30\%$

Management is considering a plant expansion program that will permit an increase of $$567,000(9,000$ units at $$63$ per unit$)$ in yearly sales. The expansion will increase fixed costs by $$75,600,$ but will not affect the relationship between sales and variable costs.

Instructions:

$1.$ Determine for $20$Y$5$ the total fixed costs and the total variable costs.

Total fixed costs fill in the blank $1$ of $2$$

$2,055,900$

Total variable costs fill in the blank $2$ of $2$$

$2,249,100$

$2.$ Determine for $20$Y$5($a$)$ the unit variable cost and $($b$)$ the unit contribution margin.

a$.$ Unit variable cost fill in the blank $1$ of $2$$

$21$

per unit

b$.$ Unit contribution margin fill in the blank $2$ of $2$$

$42$

per unit

$3.$ Compute the break$-$even sales $($units$)$ for $20$Y$5.$

fill in the blank $1$ of $1$

$49,444$

units

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

fill in the blank $1$ of $1$

units

$5.$ Determine the amount of sales $($units$)$ that would be necessary under the proposed program to realize the $$2,442,300$ of operating income that was earned in $20$Y$5.$

fill in the blank $1$ of $1$

units

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

fill in the blank $1$ of $1$$

$7.$ If the proposal is accepted and sales remain at the $20$Y$5$ level, what will be the operating income or loss for $20$Y$6?$

fill in the blank $1$ of $2$$

fill in the blank $2$ of $2$

Income

$8.$ Assuming a lack of market research, disadvantages for expanding the plant include all of the following except:

a$.$ The break$-$even point increases.

b$.$ The sales necessary to maintain the current income from operations must increase in excess of $20$Y$5$ sales.

c$.$ If future sales remain at the $20$Y$5$ level, the income from operations will decline.

d$.$ The maximum income from operations possible with the expanded plant is less than the current income from operations.