Break-Even Sales Under Present and Proposed Conditions Portmann Company, operating at full capacity, sold 1,000,000 units at a price of $189 per unit during the current year. Its income statement is as follows: The division of costs between variable and fixed is as follows: relationship between sales and variable costs. Required: 1. Determine the total variable costs and the total fixed costs for the current year. Break-Even Sales Under Present and Proposed Conditions Portmann Company, operating at full capacity, sold 1,000,000 units at a price of $189 per unit during the current year. Its income statement is as follows: The division of costs between variable and fixed is as follows: relationship between sales and variable costs. Required: 1. Determine the total variable costs and the total fixed costs for the current year