Break$-$Even Point in Units

Chillmax Company plans to sell $3,500$ pairs of shoes at $$60$ each in the coming year. Unit variable cost is $$21($includes direct materials, direct labor, varlable factory overhead, and variable selling expense$).$ Total fixed cost equals $$78,000($includes fixed factory overhead and fixed selling and administrative expense$).$

Required:

$1.$ Calculate the break$-$even pairs of shoes.

$2.$ Check your answer by preparing a contribution margin income statement based on the break$-$even units. Enter all amounts as a positive number: