Break-Even Sales Under Present and Proposed Conditions Darby Compary, opersting st full copocity, sold 169,200 units at a price of $105 per unit during the current year, 1ts income statement is as follows: The division of costs between variable and fixed is as follows: ction and sale of blue jeans: Break-Even Sales Under Present and Proposed Conditions Darby Compary, opersting st full copocity, sold 169,200 units at a price of $105 per unit during the current year, 1ts income statement is as follows: The division of costs between variable and fixed is as follows: ction and sale of blue jeans