Amount Descriptions Number of Helmets Instructions Head-First Company plans to sell 5,200 bicycle helmets at $73 each in the coming year. Unit variable cost is $47 (includes direct mate variable factory overhead, and variable selling expense). Total fixed cost equals $49,300 (includes fixed factory overhead and fixed se expense) Required: 1. Calculate the number of helmets Head-First must sell to earn operating income of $66,140. 2. Check your answer by preparing a contribution margin income statement based on the number of units calculated