Head-First Company sells both bicycle helmets and motorcycle helmets. Next year, Head-First expects to earn total revenue of $450,000, of which $300,000 are expected from the sale of bicycle helmets and $150,000 from the sale of motorcycle helmets. Total variable cost and fixed cost are expected to be $270,000 and $120,000, respectively. To break even, how much revenue must be generated by selling bicycle helmets? O $200,000 $133,333 O $300,000 O $180,000 Loring Company has incurred the following operating costs for the month: Variable costs per unit: Direct materials Direct labor Variable overhead Variable selling $5.00 $3.00 $2.00 $1.00 Fixed costs per month: Fixed overhead Fixed selling & administrative $4,000 $3,600 Fixed overhead is applied (assigned) to each unit of product based on the budgeted production of 2,000 units. During the month 2,000 units were produced. Loring started the month with 300 units in beginning inventory. A total of 2,100 units were sold during the month at a price of $20. What is operating income that needs to be reported under variable costing? O $12,400 O $11,300 O $13.400 $9.200