Head$-$First Company plans to sell $5,000$ bicycle helmets at $$70$ each in the coming year. Product costs

include:

Direct materials per helmet $.....................................$ $ $30$

Direct labour per helmet $..........................................$ $ $5$

Variable overhead per helmet $.................................$ $ $12$

Total fixed factory overhead $....................................$ $ $14,000$

$($The relevant range of production is $4,000$ units to $6,000$ units.$)$

Variable selling expense is a commission of $$2$ per helmet; fixed selling and administrative expense

totals $$15,400.$

Requirements:

Calculate the break$-$even point in both number of helmets and sales dollars