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 103,950 units at a price of $132 per unit during the current year. Its income statement for the current year is as follows: Sales Cost of goods sold Gross profit Expenses: $13,721,400 6,776,000 $6,945,400 Selling expenses $3,388,000 Administrative expenses 3,388,000 Total expenses 6,776,000 Income from operations $169,400