Break-Even Sales Under Present and Proposed Conditions Darby Company, operating at full capacity, sold 161,800 units at a price of $75 per unit during the current year. Its income statement is as follows: The division of costs between variable and fixed is as follows: Break-Even Sales Under Present and Proposed Conditions Darby Company, operating at full capacity, sold 161,800 units at a price of $75 per unit during the current year. Its income statement is as follows: The division of costs between variable and fixed is as follows