All fixed costs per unit are calculated based on a normal capacity usage consisting of 230 working days. When the number of working days exceeds 230, overtime charges raise the variable manufacturing costs of additional units by $60.00 per unit in Pennsylvania and $140.00 per unit in New Jersey. Heritage Motorcycle Company is expected to produce and sell 112,000 motorcycles during the coming year. Wanting to take advantage of the higher operating income per unit at New Jersey, the company's production manager has decided to manufactured 56,000 units at each plant, resulting in a plan in which New Jersey operates at capacity (200 units per day x 280 days) and Pennsylvania operates close to its normal volume ( 245 units per day x 230 days). Calculate the breakeven point in units for the Pennsylvania plant and for the New Jersey plant. Calculate the operating income that would result from the production manager's plan to produce 56,000 units at each plant. Determine how the production of 112,000 units should be allocated between the Pennsylvania and New Jersey plants to maximize operating income for Heritage. Show your calculations.