$1.$ Determine the total variable costs and the total fixed costs for the current year.

$2.$ Determine the unit variable cost and the unit contribution margin for the current year.

$3.$compute the break even sales $($units$)$ for the current year.

$4.$compute the break even sales $($units$)$ under the proposed program for the following year.

$5.$Determine the amount of sales $($units$)$ that would be necessary under the proposed program to realize the $$59,400,000$ of operating income that was earned in the current year

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

$7.$ If the proposal is accepted and sales remain at the current level, what will the operating income or loss be for the following year?

$8.$ Based on the data given, would you recommend accepting the proposal?