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 75,600 units at a price of $129 per unit during the current year. Its income statement for the current year is as follows: Sales Cost of goods sold Gross profit Expenses $9,752,400 4,816,000 $4,936,400 Selling expenses $2,408,000 Administrative expenses 2,408,000 Total expenses 4,816,000 Income from operations $120,400 The division of costs between fixed and variable is as follows: Variable Fixed 30% Cost of goods sold Selling expenses Administrative expenses Management is considering a plant expansion program that will permit an increase of $774,000 in yearly sales. The expansion will increase fixed costs by $77,400, but will not affect the relationship between sales and variable costs 70% 75% 25% 50% 50%