Break$-$Even Sales Under Present and Proposed Conditions Darby Company, operating at full capacity, sold $172,900$ units at a price of $$51$ per unit during the current year. Its income statement is as follows: Sales $$8,817,900$ Cost of goods sold $3,128,000$ Gross profit $$5,689,900$ Expenses: Selling expenses $$1,564,000$ Administrative expenses $935,000$ Total expenses $2,499,000$ Income from operations $$3,190,900$ The division of costs between variable and fixed is as follows: Variable Fixed Cost of goods sold $60\%40\%$ Selling expenses $50\%50\%$ Administrative expenses $30\%70\%$ Management is considering a plant expansion program for the following year that will permit an increase of $$816,000$ in yearly sales. The expansion will increase fixed costs by $$108,800,$ but will not affect the relationship between sales and variable costs.

Break$-$Even Sales Under Present and Proposed Conditions

Darby Company, operating at full capacity, sold $172,900$ units at a price of $$51$ per unit during the current year. Its income statement is as follows:

$\backslash$table$[[$Sales$,$$$8,817,900$