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 72,900 units at a price of $120 per unit during the current year. Its income statement for the current year is as follows: Sales $8,748,000 Cost of goods sold 4,320,000 Gross profit $4,428,000 Expenses: Selling expenses $2,160,000 Administrative expenses 2,160,000 Total expenses 4,320,000 Income from operations $108,000 The division of costs between fixed and variable is as follows: Variable Fixed Cost of goods sold 70% 30% Selling expenses 75% 25% Administrative expenses 50% 50% Management is considering a plant expansion program that will permit an increase of $720,000 in yearly sales. The expansion will increase fixed costs by $72,000, but will not affect the relationship between sales and variable costs.