Determine the amount of sales (units) that would be necessary under Break-Even Sales Under Present and Proposed Conditions Darby Company, operating at full capacity, sold 72,900 units at a price of $117 per unit during the current year. Its income statement for the current year is as follows: Sales Cost of goods sold Gross profit Expenses: $8,529,300 4,212,000 $4,317,300 Selling expenses $2,106,000 Administrative expenses 2,106,000 Total expenses 4,212,000 Income from operations $105,300 The division of costs between fixed and variable is as follows Variable Fixed Cost of goods sold Selling expenses Administrative expenses Management is considering a plant expansion program that will permit an increase of $702,000 in yearly sales. The expansion will increase fixed costs by $70,200, but will not affect the relationship between sales and variable costs 70% 30% 75% 25% 5090 50%