eBook Calculator Show Me How Break-Even Sales Under Present and Proposed Conditions Battonkill Company, operating at full capacity, sold 148,400 units at a price of $54 per unit during the current year. Its income statement for the current year is as follows: Sales Cost of goods sold Gross profit Expenses: $8,013,600 2,844,000 $5,169,600 Selling expenses $1,422,000 Administrative expenses 846,000 Total expenses 2,268,000 Income from operations $2,901,600 The division of costs between fixed and variable is as follows: Fixed Variable Cost of goods sold Selling expenses Administrative expenses 70% Management is considering a plant expansion program that will permit an increase of $702,000 in yearly sales. The expansion wil 40% 60% 50% 3096 5096 increase fixed costs by $93,600, but will not affect the relationship between sales and variable costs. Required