head-first company now sells helmets and motorycycle helmets. Next yesr, head-first expects to produce total revenue of $575,000 and incur total variable cost of $402,000. total fixed cost is expected to be $57,300.

1. calculate the break even point in sales. round the contribution margin ratio to 4 decimals and sales to the nearest dollar.

2. check your answer by preparing a contribution margin income statement