Break$-$Even Analysis

Feet$-$First Industries plans to sell $7,750$ sleds at $$45$ each in the coming year. Variable cost is $60$ percent of the sales price. Fixed factory overhead equals $$41,810$ and fixed selling and administrative expense equals $$34,780.$

a$.$ Calculate the units that Feet$-$First must sell in order to break even.

b$.$ Calculate the sales revenue that Feet$-$First must earn to break even by using the contribution margin.

c$.$ Confirm your answer in requirement $b,$ by muliplying the number of break$-$even units in requirement $a$ by the unit sales price.