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 91,800 units at a price of $108 per unit during the current year. Its income statement for the current year is as follows: Sales $9,914,400 4,896,000 Cost of goods sold Gross profit $5,018,400 Expenses Selling expenses $2,448,000 Administrative expenses 2,448,000 4,896,000 Total expenses $122,400 Income from operations The division of costs between fixed and variable is as follows: Fixed Variable Cost of goods sold 70% 30% 75910 25% Selling expenses Administrative 50% 50% expenses Management is considering a plant expansion program that will permit an increase of $864,000 in yearly sales. The expansion will increase fixed costs by $86,400, but will not affect the relationship between sales and variable costs 1. Determine the total variable costs and the total fixed costs for the current year. Enter the final answers rounded to the nearest dollar Total variable costs 3,304,800V Total fixed costs 2. Determine (a) the unit variable cost and (b) the unit contribution margin for the current year. Enter the final answers rounded to two decimal places. Unit variable cost 3. Compute the break-even sales (units) for the current year. Enter the final answers rounded to the nearest whole number. units 4. Compute the break-even sales (units) under the proposed program for the following year. Enter the final answers rounded to the nearest whole number. units 5. Determine the amount of sales (units) that would be necessary under the proposed program to realize the $122,400 of income from operations that was earned in the current year. Enter the final answers rounded to the nearest whole number. units 6. Determine the maximum income from operations possible with the expanded plant. Enter the final answer rounded to the nearest dollar. 7. If the proposal is accepted and sales remain at the current level, what will the income or loss from operations be for the following year? Enter the final answer rounded to the nearest dollar. Income 8. Based on the data given, would you recommend accepting the proposal? a. In favor of the proposal because of the reduction in break-even point