Break-Even Point in Units Head-First Company plans to sell 5,000 bicycle helmets at $71 each in the coming year. Unit variable cost is $48 (includes direct materials, direct labour, variable factory overhead, and variable selling expense). Total fixed cost equals $44,390 (includes fixed factory overhead and fixed selling and administrative expense) Required: 1. Calculate the break-even number of helmets. If required, round your answer to the nearest whole unit and use rounded amount in subsequent requirements. helmets 2. Check your answer by preparing a contribution margin income statement based on the break-even units. If an amount is zero, enter "0" Head-First Company Contribution Margin Income Statement At Break-Even Point Total