I keep getting the wrong answer please assist

I need help with #6 question Determine the maximum operating income possible with the expanded plant.

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(101,000,000)

Gross profit$87,000,000

Expenses:

Selling expenses$14,000,000

Administrative expenses13,600,000

Total expenses(27,600,000)

Operating income$59,400,000

The division of costs betweenvariableandfixedis 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 $4,500,000 but will not affect the relationship between sales and variable costs.

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

Total variable costs $ 88,000,000

Total fixed costs. $40,600,000

2.Determine (a) the unit variable cost and (b) theunit contribution marginfor the current year.

Unit variable cost. $88.00

Unit contribution margin $100.00

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

406,000 units

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

451,000 units

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.

1,045,000 units

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

HINT for figuring out the problem: 6. Determine the increase in units by dividing the sales increase by the price per unit. Add the additional revenue and additional fixed costs when calculating:

Sales minus fixed and variable costs equals income from operations.