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 116,100 units at a price of $132 per unit during the current year. Its income statement for the current year is as follows:

Sales$15,325,200 Cost of goods sold7,568,000 Gross profit$7,757,200 Expenses:Selling expenses$3,784,000Administrative expenses 3,784,000Total expenses7,568,000 Income from operations$189,200

The division of costs between fixed and variable is as follows:

VariableFixed Cost of goods sold 70%30%Selling expenses 75%25%Administrative expenses 50%50%

Management is considering a plant expansion program that will permit an increase of $1,320,000 in yearly sales. The expansion will increase fixed costs by $132,000, but will not affect the relationship between sales andvariable costs.

Determine the amount of sales (units) that would be necessary under the proposed program to realize the $189,200 of income from operations that was earned in the current year. Enter the final answers rounded to the nearest whole number.