EUUTIS Darby Company, operating at full capacity, sold 102,600 units at a price of $72 per unit during the current year. Its income statement for the current year is as follows: $7,387,200 3,648,000 $3,739,200 Sales Cost of goods sold Gross profit Expenses: Selling expenses Administrative expenses $1,824,000 1,824,000 Total expenses 3,648,000 $91,200 Income from operations The division of costs between fixed and variable is as follows: Variable Fixed 30% 70% 75% 25% Cost of goods sold Selling expenses Administrative expenses 50% 50%