Suppose that Head$-$First Company now sells both bicycle helmets and motorcycle helmets. The bicycle helmets are priced at $$74$ and have variable costs of $$48$ each. The motorcycle helmets are priced at $$215$ and have variable costs of $$130$ each. Total fixed cost for Head$-$First as a whole equals $$60,000($includes all fixed factory overhead and fixed selling and administrative expense$).$ Next year, Head$-$First expects to sell $4,850$ bicycle helmets and $1,940$ motorcycle helmets.

Required:

Form a package of bicycle and motorcycle helmets based on the sales mix expected for the coming year.

Calculate the break$-$even point in units for bicycle helmets and for motorcycle helmets.

Check your answer by preparing a contribution margin income statement.