Total fixed costs

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

Unit variable cost

$

Unit contribution margin

$

$3.$ 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 $$2,901,600$ of income from operations that was earned in the current year.

units

$6.$ Determine the maximum income from operations possible with the expanded plant.

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

$

$8.$ 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 incref $$ income from operations.

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

d$.$ Reject the proposal because if future sales remain at the current level, the income from operations will increase.Break$-$Even Sales Under Present and Proposed Conditions

Darby Company, operating at full capacity, sold $148,400$ units at a price of $$54$ per unit during the current year. Its income statement is as follows:

$\backslash$table$[[$Sales$,$$$8,013,600$