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, variable factory overhead, and variable selling expe). 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. 2,000 Feedback 2. Check your answer by preparing a contribution margin income statement based on the break-even units. Enter all amounts as a positive number. Chillmax Company Contribution Margin Income Statement At Break-Even Point Total Sales Total variable cost Total contribution margin Total fixed cost Operating income