$$1,200,000$ on $100,000$ units, selling expenses $$210,000(40\%$ variable and $60\%$ fixed$),$ direct materials $$492,000,$ direct labor $$21,000,$ administrative expenses $$276,000(20\%$ variable and $80\%$ fixed$),$ and manufacturing overhead $$354,000(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 and the projected year. Unit selling price, unit variable costs, and fixed costs are estimated to remain unchanged.

$(1)$ Contribution margin for current year

Contribution margin for projected year

$(2)$ Total fixed costs

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