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 (101,000,000) Gross profit $89,000,000 Expenses: Selling expenses $15,000,000 Administrative expenses 16,100,000 Total expenses (31,100,000) Operating income $57,900,000 The division of costs between variable and fixed is as