Suppose that Head$-$First Company now sells both bicycle helmets and motorcycle helmets. The bicycle helmets are priced at $$72$ and have variable costs of $$42$ each. The motorcycle helmets are priced at $$210$ and have variable costs of $$145$ each. Total fixed cost for Head$-$First as a whole equals $$44,800($includes all fixed factory overhead and fixed selling and administrative expense$).$ Next year, Head$-$First expects to sell $4,800$ bicycle helmets and $1,920$ motorcycle helmets.