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 113,400 units at a price of $63 per unit during the current year. Its income statement for the aurrent year is as follows: Sales Cost af gaods sold Gross profit $7,144,200 3,528,000 $3,616,200 Selling expenses $1,764,000 e expenses 1,764,000 Total expenses 3,528,000 Income from aperations $88,200 The division of costs between fixed and variable is as fallows: Variable Fixed Cost af gaods sold 70% 30% Selling expenses 75% 25% 50% 50% Management is considenng a plant expansion program that will permit an increase of $630,000 in yearly sales. The expansin will increase fixed costs by63,000 but will not affect the elationship between sales and variable costs. 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 3. Compute the break-even sales (units) for the current year. Enter the final answers rounded to the nearest whole number. units 4. Compute the break-even sales (units) under the proposed pragram for the following year. Enter the final answers rounded to the nearest whole number. units 5. Determine the amount of sales (units) that would be necessary under the propased program to realize the $B8,200 of income from operations that was earned in the current year. Enter the final answers rounded to the nearest whole number. units 6. Determine the maximum income from operations possible with the expanded plant. Enter the final answer rounded to the nearest dollar 7. If the proposal is accepted and sales remain at the current level, what will the income or loss from aperations be for the following year? Enter the final answer rounded to the nearest dollar 8. Based an the data given, would you recommend accepting the proposal? a. In favor of the proposal because of the reduction in break-even point. b. In favor of the proposal because af the possibility of increasing income from operations. C. In favor of the propasal because of the increase in break-even point. d. Reject the proposal because if future sales remain at the current level, the income from operations will increase. e. Reject the proposal because the sales necessary to maintain the current income from operations would be below the current year sales