BREAK-EVEN SALES DOLLARS FOR A MULTIPLE-PRODUCT FIRM Head-First Company now sells both bicycle helmets and motorcycle helmets. Next year, Head-First expects to produce total revenue of $570,000 and total variable costs of

$388,000. Total fixed costs are expected to be $54,600.

Required:
. Calculate the break-even point in sales dollars for Head-First. (Round the contribution margin ratio to four significant digits.)
. Check your answer by preparing a contribution margin income statement.
Cornerstone Exercise