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 122,850 units at a price of $99 per unit during the current year. Its income statement for the current year is as follows: $12,162,150 Sales Cost of goods sold Gross profit Expenses: 6,006,000 $6,156,150 Selling expenses $3,003,000 Administrative expenses 3,003,000 Total expenses Income from operations 6,006,000 $150,150 The division of costs between fixed and variable is as follows: Variable Fixed Cost of goods sold 70% 30% Selling expenses 75% 25% 50% 50% Administrative. expenses Management is considering a plant expansion program that will permit an increase of $1,089,000 in yearly sales. The expansion will increase fixed costs by $108,900, but will not affect the relationship between sales and variable costs.