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 76,950 units at a price of $78 per unit during the current year. Its income statement for the current year is as follows Sales Cost of goods sold Gross profit Expenses: $6,002.100 2.964,000 $3,038,100 Selling expenses Administrative expenses $1,482,000 1,482,000 Total expenses 2.964,000 Income from operations 574,100 The division of costs between fixed and variable is as follows: Variable Fixed Cost of goods sold Selling expenses 30% 25% 50% 70% 75% 50% expenses Management is considering a plant expansion program that will permit an increase of $468,000 in yearly sales. The expansion will increase fixed costs by $46,800, 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 Total fixed costs 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 Unit contribution margin