Darby Company, operating at full capacity, sold 106,650 units at a price of $57 per unit during the current year. Its income statement for the current year is as follows:

Sales			$6,079,050
Cost of goods sold			3,002,000
Gross profit			$3,077,050
Expenses:
Selling expenses	$1,501,000
Administrative expenses	1,501,000
Total expenses			3,002,000
Income from operations			$75,050

The division of costs between fixed and variable is as follows:

	Variable		Fixed
Cost of goods sold	70%		30%
Selling expenses	75%		25%
Administrative expenses	50%		50%

Management is considering a plant expansion program that will permit an increase of $513,000 in yearly sales. The expansion will increase fixed costs by $51,300, 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. Enter the final answers rounded to the nearest dollar.

Total variable costs	$fill in the blank 1
Total fixed costs	$fill in the blank 2

2. Determine (a) the unit variable cost and (b) the unit contribution margin for the current year. Enter the final answers rounded to two decimal places.

Unit variable cost	$fill in the blank 3
Unit contribution margin	$fill in the blank 4

3. Compute the break-even sales (units) for the current year. Enter the final answers rounded to the nearest whole number. fill in the blank 5 units