Break-Even Sales Under Present and Proposed Conditions The division of costs between variable and fixed is as follows: costs by $3,000,000 but will not affect the 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 The division of costs between variable and fixed is as follows: costs by $3,000,000 but will not affect the relationship between sales and variable costs. Required: 1. Determine the total variable costs and the total fixed costs for the current year