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 102,600 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 $13,543,200 6,688,000 $6,855,200 Selling expenses $3,344,000 Administrative expenses 3,344,000 Total expenses 6,688,000 Income from operations $167,200 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 $1,188,000 in yearly sales. The expansion will increase fixed costs by $118,800, but will not affect the relationship between sales and variable costs. 70% 75% 25% 50% 50%