Head First Company plans to sell 4,400 bicycle helmets at $78 each in the coming year. Variable cost is 60% of the sales price margin is 40% of the sales price. Total fixed cost equals $50,300 includes fixed factory overhea on but n d and fixed seling and administrative expense) Required: equaton 2. Check your answer by preparing a contribution margin income statement based on the sales doliars calculated in Requirement 1 1. Calculate the sales revenue that Head-First must make to earn operating income of $93,220 by using the point in sales