1. Determine the total variable costs and the total fixed costs for the current year. Total variable costs Jotal fixed costs 2. Determine (a) the unit variable cost and (b) the unit contribution margin for the current year. Unit variable cost Unit contribution margin 3. Compute the break-even sales (units) for the current year. I units 4. Combute the break-even sales (units) under the proposed program for the following year. units 5. Determine the amount of sales (unts) that would be necessary under the proposed program to realize the $4,500,400 of income from operations that was earnied in the current year: x unts 6. Determine the maximum income from operations possible with the expanded plant. x 7. If the nrooosal is accepted and sales remain at the current level, what will the income or ioss from operations be for the following year?. Break-Even Sales Under Present and Proposed Conditions Darby Company, operating at full capacity, sold 159,800 units at a price of $78 per unit during the current year, lts income statement is as follons: The division of costs between variable and fixed is as follows: Management is considering a plant expansion program for the following year that will permit an increase of $1,092,000 in yearly sales. The exparaion will increase fixed coets by 5145,600 , but will not affect the relationshy between sales and venable cocts