I cant figure out Question $6$ keeps coming up wrong.

Break$-$even sales under present and proposed conditions

Portmann Company, operating at full capacity, sold $1,000,000$ units at a price of $$187$ per unit during the current year. Its income statement is as

follows:

Expenses:

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

Management is considering a plant expansion program for the following year that will permit an increase of $$11,220,000$ in yearly sales. The

expansion will increase fixed costs by $$4,500,000$ but will not affect the relationship between sales and variable costs.

Required:

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

Total variable costs $$87,000,000$

Total fixed costs :

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

Unit variable cost $

Unit contribution margin s

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

$$ units

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

$$ units

Determine the amount of sales $($units$)$ that would be necessary under the proposed program to realize the $$60,900,000$ of operating income

that was earned in the current year.

$$ units

Determine the maximum operating income possible with the expanded plant.

$

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

$

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

a$.$ In favor of the proposal because of the reduction in break$-$even point.

b$.$ In favor of the proposal because of the possibility of increasing income from operations.

c$.$ In favor of the proposal because of the increase in break$-$even point.

d$.$ Reject the proposal because if future sales remain at the current level, the income from operations will increase.

e$.$ Reject the proposal because the sales necessary to maintain the current income from operations would be below the current year sales.

Choose the correct answer.