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 128,250 units at a price of $81 per unit during the current year. Its income statement for the current year is as follows: Sales Cost of goods sold Gross profit Expenses $10,388,250 5,130,000 $5,258,250 Selling expenses $2,565,000 Administrative expenses 2,565,000 Total expenses 5,130,000 Income from operations $128,250 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 $972,000 in yearly sales. The expansion will increase fixed costs by $97,200, but will not affect the relationship between sales and variable costs. 70% 30% % 2596 50% 50%