Break-Even Sales Under Present and Proposed Conditions Battonkill Company, operating at full capacity, sold 114, 800 units at a price of $117 per unit during the current year. Its Income statement for the current year Management is considering a plant expansion program that will permit an increase of $1, 053,000 in yearly sales. The expansion will increases fixed costs by $140, 400 not affect the relationship between sales and variable costs. Required: Determine for the current year the total fixed costs and the total variable costs. Total fixed costs $ ________ Total variable costs $ ________