Break-Even Sales Under Present and Proposed Conditions Darby Company, operating at full capacity, sold 141,000 units at a price of $108 per unit during the current year. Its income statement is as follows: I ne avision or costs between variabie ana rixea is as rolows: Management is considering a plant expansion program for the following year that will permit an increase of $1,188,000 in yearly sales. The expansion Required: 1. Determine the total variable costs and the total fixed costs for the current year