Break-Even Point in Units Amount Descriptions Unit Break.Even Point Contribution Margin Income Statement Instructions Head-First Company plans to 1015,200 bicycle helmets at 580 each in the coming year. Unit variable con la 547 (ncluden direct materials, drect labor, variable factory overhoed, and variable soling exponse) Total food cost ecuas 555.440 incudes tuod factory overhead and freed selling and administrative expense) Required: 1. Calculate the break even number of homets. 2. Check your answer by propering a contribution marpin income statement based on the breakevents