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 85,050 units at a price of $51 per unit during the current year. Its income statement for the current year is as follows: Sales $4,337,550 Cost of goods sold 2,142,000 Gross profit $2,195,550 Expenses: Selling expenses $1,071,000 Administrative expenses 1,071,000 Total expenses 2,142,000 Income from operations $53,550 The division of costs between fixed and variable is as follows: Variable Fixed 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 $408,000 in yearly sales. The expansion will increase fixed costs by $40,800, but will not affect the relationship between sales and variable costs.