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 inzome statemert is as follaws: The divisiun of costs between variable arid foued is as follows: Rcqulrced: 1. Delermurie the tulal variable custs arid hile tulal fixed custe for the cunterib peat. Iolalvanablecualslotalfixedcuats44 2. Dotcrmine (n) the unit variahle cost nod (b) the unit contrihution margin tor the ourrent year: Unit variahic cost