54 CengageNOWv2 | Online teaching and learning resource from Cengage L engagenow.com/lirn/takeAssignment/takeAssignmentMain.do?invoker=&takeAssignmentSessionLo eBook Show Me How Break-Even Sales Under Present and Proposed Conditions Portmann Company, operating at full capacity, sold 1,000,000 units at a price of $188 per unit during the current yea Sales $188,000,000 Cost of goods sold (98,000,000) Gross profit $90,000,000 Expenses: Selling expenses $15,000,000 Administrative expenses 16,300,000 Total expenses (31,200,000) Operating income