Break-Even Sales Under Present and Proposed Conditions Boleyn Company, operating at full capacity, sold 120,000 units at a price of $140 per unit during 2014. Its income statement for 2014 is as follows: Sales Cost of goods sold Gross proft.. Expenses $16,800,000 6,200,000 $10,600,000 Selling expenses $3,400,000 1,550,000 Total expenses.... 4,950,000 S 5,650,000 Income from operations