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 79,650 units at a price of $48 per unit during the current year. Its income statement for the current year is as follows: Sales Cost of goods sold $3,823,200 1,888,000 Gross profit $1,935,200 Expenses: Selling expenses $944,000 Administrative expenses 944,000 Total expenses 1,888,000 $47,200 Income from operations 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 $288,000 in yearly sales. The expansion will increase fixed costs by $28,800, but will not affect the relationship between sales and variable costs.