TIVE 1Brief Exercise 7-14 Break-Even Point in Units xample 7:2 Head-First Company plans to sell 5,000 bicycle helmets at $75 each in the coming year. variable cost is s45 (includes direct materials, direct labor, variable factory overhead, and vari able selling expense). Total fixed cost equals $49,500 (includes fixed factory overhead and fixed selling and administrative expense). Required: 1. Calculate the break-even number of helmets 2. Check your answer by preparing a contribution margin income statement based on the break-even units