Break-Even Sales Under Present and Proposed Conditions Darby Company, operating at full capacity, sold 110,800 units at a price of $129 per unit during the current year. Its income statement is as follows Sales Cost of goods sold Gross profit Expenses: $14,293,200 5,074,000 $9,219,200 Selling expenses $2,537,000 Administrative expenses 1,505,000 Total expenses 4,042,000 Income from operations $5,177,200