Can you help me solve this general accounting question using the correct accounting procedures?

Rayburn Manufacturing, operating at full capacity, sold 85,000 units at a price of $95 per unit during the current year. The income statement for the current year is as follows: Item Amount Sales $8,075,000 Cost of Goods Sold (COGS] 54,250,000 Gross Profit $3,825,000 Selling Expenses $1,870,000 Administrative Expenses $1,530,000 Total Expenses $3,400,000 Income from Operations $425,000 The division of costs between forced and variable is os follows: Cost Item Variable Fixed Cost of Goods Sold Selling Expenses Administrative Expenses 40; Management is considering a capacity expansion that will permit an increase of $950,000 in yearly sales. The expansion will increase fixed costs by $85,000, but will not affect the relationship between sales and variable costs. Compute the break-even sales (in units) for the current year