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 year. Its income statement is as follows

Sales

$$188,000,000$

Cost of goods sold

Gross profit

$\frac{(101,000,000)}{\text{\$}87,000,000}$

Expenses:

$\backslash$table$[[$Selling expenses,$$15,000,000,],[$Administrative expenses,$12,100,000,],[$Total expenses,,$(27,100,000)$