Darby Company, operating at full capacity, sold 98,550 units at a price of $123 per unit during the current year. Its income statement for the current year is as follows:

Sales			$12,121,650
Cost of goods sold			5,986,000
Gross profit			$6,135,650
Expenses:
Selling expenses	$2,993,000
Administrative expenses	2,993,000
Total expenses			5,986,000
Income from operations			$149,650

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 $1,107,000 in yearly sales. The expansion will increase fixed costs by $110,700, but will not affect the relationship between sales and variable costs.

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

Compute the break-even sales (units) under the proposed program for the following year. Enter the final answers rounded to the nearest whole number. units

Determine the amount of sales (units) that would be necessary under the proposed program to realize the $149,650 of income from operations that was earned in the current year. Enter the final answers rounded to the nearest whole number. units

Determine the maximum income from operations possible with the expanded plant. Enter the final answer rounded to the nearest dollar. $