Break-Even Sales Under Present and Proposed Conditions Darby Company, operating at full capacity, sold 163,500 units at a price of $87 per unit duning the current year, Its income statement is as follows: The division of costs between variable and fixed is as follows: Management is considering a plant expansion program for the foliowing year that will permit an increase of $1,305,000 in yearly sales, The expansion Required: 1. Determine the total variable costs and the total fixed costs for the cument year