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 Cost of goods sold Gross profit Expenses: Selling expenses $15,000,000 Administrative expenses 14,700,000 Total expenses Operating income $190,000,000 (102,000,000) $88,000,000 (29,700,000) $58,300,000