Head$-$First Company plans to sell $5,200$ bicycle helmets at $$73$ each in the coming year. Unit variable cost is $$47($includes direct materials, direct labor, variable factory overhead, and variable selling expense$).$ Total fixed cost equals $$49,300($includes fixed factory overhead and fixed selling and administrative expense$).$

Required:

Calculate the number of helmets Head$-$First must sell to earn operating income of $$66,140.$

Check your answer by preparing a contribution margin income statement based on the number of units calculated.