Could someone please assist me with the question below & show me how they got the answer they did? Thanks in advanced.

Break-Even Sales Under Present and Proposed Conditions

Portmann Company, operating at full capacity, sold 1,000,000 units at a price of $188 per unit during the current year. Its income statement is as follows:

Sales			$188,000,000
Cost of goods sold			(100,000,000)
Gross profit			$88,000,000
Expenses:
Selling expenses	$15,000,000
Administrative expenses	13,500,000
Total expenses			(28,500,000)
Operating income			$59,500,000

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

	Variable		Fixed
Cost of goods sold	70%		30%
Selling expenses	75%		25%
Administrative expenses	50%		50%

Management is considering a plant expansion program for the following year that will permit an increase of $13,160,000 in yearly sales. The expansion will increase fixed costs by $5,000,000 but will not affect the relationship between sales and variable costs.

Required:

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

Total variable costs	____ units
Total fixed costs	_____ units

2. Determine (a) the unit variable cost and (b) the unit contribution margin for the current year.

Unit variable cost	____ units
Unit contribution margin	____ units

3. Compute the break-even sales (units) for the current year. _____ units

4. Compute the break-even sales (units) under the proposed program for the following year. _____ units

5. Determine the amount of sales (units) that would be necessary under the proposed program to realize the $59,500,000 of operating income that was earned in the current year. _____ units

6. Determine the maximum operating income possible with the expanded plant. _____ units

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? $_____