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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

$$190,000,000$

$(98,000,000)$

$$92,000,000$

Cost of goods sold

Gross profit

$\frac{(98,000,000)}{\text{\$}92,000,000}$

Expenses:

$\backslash$table$[[$Selling expenses,$$14,000,000,],[$Administrative expenses,$21,800,000,],[$Total expenses,$*,(35,800,000)$