Break-Even Sales Under Present and Proposed Conditions Portmann Company, operating at full capacity, sold 1,000,000 units at a price of $190 per unit during the current year. Its income statement is as follows: Sales $190,000,000 Cost of goods sold (102,000,000) Gross profit $88,000,000 Expenses: Selling expenses $16,000,000 Administrative expenses 13,200,000 Total expenses (29,200,000) Operating income $58,800,000 The division of costs between variable and fixed is as fo