Break-Even Sales Under Present and Proposed Conditions Darby Company, operating at full capacity, sold 163,500 units at a price of $54 per unit during the current year. Its income statement is as follows: Sales Cost of goods sold Gross profit Expenses: $8,829,000 3,132,000 $5,697,000 Selling expenses $1,566,000 Administrative expenses 936,000 Total expenses 2,502,000 $3,195,000 Income from operations The division of costs between variable and fixed is as follows: Variable Fixed Cost of goods sold 60% 40% Selling expenses 50% 50% Administrative expenses 30% 70% Management is considering a plant expansion program for the following year that will permit an increase of $702,000 in yearly sales. The expansion will increase fixed costs by $93,600, 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 coate