Break-Even Sales Under Present and Proposed Conditions Darby Company, operating at full capacity, sold 97,700 units at a price of $99 per unit during 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 following year that will permit an increase of $792,000 in yearly sales. The expansion Required: 1. Determine the total variable costs and the total fixed costs for the current year