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 $105 per unit during the current year. Its income statement for the current year is as follows: Sales $11,907,000 Cost of goods sold 5,880,000 Gross profit $6,027,000 Expenses: Selling expenses $2,940,000 Administrative expenses 2,940,000 Total expenses 5,880,000 Income from operations $147,000 > The division of costs between xed and variable is as follows: Variable Fixed Cost of goods sold 70% 30% Selling expenses 75% 25% Administrative 50% 50% expenses Management is considering a plant expansion program that will permit an increase of $1,050,000 in yearly sales. The expansion will increase fixed costs by $105,000, but will not affect the relationship between sales and variable costs