Chapter 7 Cost-Volumic Brief Exercise 7-25 Break-Even Point in Units Chillmax Com able cost is $21 (includes direct matcrials direct plans to ell 3500 pairs of shoe n s50 ech in che comingea Uaile vas overhead, and variable pairs ot shoes at labor, variable factory ingexpense). Total fixed cost equals $78,000 (includes fixed factory ovethead and fixed sell- ing and administrative expense). Required: 1. Calculate the break-even pairs of shoes. 2. Check your answ er by preparing a contribution margin income statement based on the break-even units