Answer:
Part 1
<u>Income Statement at 15,600 units</u>
Sales ($ 180 x 15,600)                                     $2,808,000
Less Variable Costs ($126 x 15,600)             ($1,965,600)
Contribution                                                        $842,400
Less Fixed Costs                                               ($842,400)
Net Income                                                                    $0 
Part 2
$3,278,000
Explanation:
Break even (units) = Fixed Cost ÷ Contribution per unit
                                = $ 842,400 ÷ ($ 180 - $126)
                                = 15,600 units
<u>Assume the company's fixed costs increase by $ 141.000</u>
Break even (units) = Fixed Cost ÷ Contribution per unit
                                = ($ 842,400 + $ 141.000) ÷ ($ 180 - $126)
                                = 18,212 units
Break even Revenue = 18,212 x  $ 180 =  $3,278,000