Chapter 7 CostVolume-Profit Analysis OBJECTIVE1 Brief Exercise 7-25 Break-Even Point in Units Chillmax Company plans to sell 3,500 pairs of shoes at $60 cach in the coming year. Unit vai Example 7.2 able cost is $21 (includes direct materials, direct labor, variable factory overhead, and variable selling expense). Total fixed cost equals $78,000 (includes fixed factory overhead and fixed sell- ing 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