Break-Even Sales Under Present and Proposed Conditions Portmann Company, operoting at full capacity, sold 1,000,000 units at a price of $190 per unit during the current year. Its income statement is as follow5: The division of costs between variable and fixed is as follows: Management is considering a plant expansion program for the following year that will permit an increase of $11,400,000 in yearly sales. The expansion will increase fixed costs by $3,000,000 but will not affect the relationship between sales and variable costs