OBJECTIVE SBrief Exercise 7-21 Margin of Safety ctory ovEr Example 7.9 Head-First Company plans to sell 5,000 bicycle helmets at 57s each in the coming eas (includes direct materials, direct labor, variable fact nd cost equals $49.500 (ineludes fixed f t even units eaol e Company is considering an inve oestmen would return $8,000 per year in e duires a minim urm rate of return of 6%. estment costing $20,000. The 1()f600 in What is the payback period for the in each of three years. Jasmine A. B. What is the pr e net present value of the investment The internal rate of return is greater than % and less than 70