Total fixed cost 9. PR.20.02A.ALGO (Algorithmic) Break-Even Sales Under Present and Proposed Conditions. Portmann Company, operating at full capacity, sold 1,000,000 units at a price of $188 per unit during the current year. Its income statement is as follows: Sales Cost of goods sold Gross profit Expenses: Selling expenses Administrative expenses Total expenses $188,000,000 (99,000,000) $89,000,000 $15,000,000 14,900,000 (29,900,000) $59,100,000 Operating income The division of costs between variable and fixed is as follows: Variable Fixed Cost of goods sold 70% 30% Selling expenses 75% 25% 50% Administrative expenses 50% Management is considering a plant expansion program for the following year that will permit an increase of $13,160,000 in yearly sales. The expansion will increase fixed costs by $3,500,000 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. Total variable costs $