30. Account Analysis and Contribution Margin Income Statement. Madden Company would like to estimate costs associated with its production of football helmets on a monthly basis. The accounting records indicate the following production costs were incurred last month for 4,000 helmets. Required: 1. Use account analysis to estimate total fixed costs per month and the variable cost per unit. State your results in the cost equation form Y=f+VX by filling in the dollar amounts for f and v. 2. Estimate total production costs assuming 5,000 helmets will be produced and sold. 3. Prepare a contribution margin income statement assuming 5,000 helmets will be produced, and each helmet will be sold for $70. Fixed selling and administrative costs total $10,000. Variable selling and administrative costs are $8 per unit