Break-Even Sales Under Present and Proposed Conditions Darby Company, operating at full capacity, sold 150,400 units at a price of $69 per unit during the current year. Its income sta follows Sales Cost of goods sold Gross profit Expenses: $10,377,600 3,680,000 $6,697,600 Selling expenses $1,840,000 Administrative expenses 1,104,000 Total expenses 2,944,000 Income from operations $3,753,600 The division of costs between variable and fixed is as follows: Variable Fixed 6096 50% 30% 40% Cost of goods sold Selling expenses Administrative expenses Management is considering a plant expansion program for the following year that will permit an increase of $966,000 in yearly sale expansion will increase fixed costs by $128,800, but will not affect the relationship between sales and variable costs. Required: 1. Determine the total variable costs and the total fixed costs for the current year, Total variable costs Total fixed costs 2. Determine (a) the unit variable cost and (b) the unit contribution margin for the current year. Unit variable cost Unit contribution margin 50% 70%