Poole Corporation has collected the following information after its first year of sales.

Poole Corporation has collected the following information after its first year of sales. Net sales were $1,600,000 on 100,000 units; selling expenses $240,000 (40% variable and 60% fixed); direct materials $511,000; direct labour $285,000; administrative expenses $280,000 (20% variable and 80% fixed); manufacturing overhead $360,000 (70% variable and 30% fixed). Top management has asked you to a CVP analysis so that it can make plans for the coming year. It has projected that unit sales will increase by 10% next year.