Break$-$Even Sales Under Present and Proposed Conditions

Portmann Company, operating at full capacity, sold $1,000,000$ units at a price of $$187$ per unit during the current year. Its income statement is as follows:

Sales

$$187,000,000$

$(98,000,000)$

$$89,000,000$

Cost of goods sold

Gross profit

Expenses:$-$

$\frac{(98,000,000)}{\text{\$}89,000,000}$

$\backslash$table$[[$Selling expenses,$$14,000,000,],[$Administrative expenses,$15,800,000,],[$Total expenses,$(29,800,000{)}_{?},],[$perating income,,$]]$

The division of costs between variable and fixed is as follows:

$\backslash$table$[[,$Variable,Fixed$],[$Cost of goods sold,$70\%,30\%$