Head-Finst Company plans to set 4,400 bicycle helmets at $78 each in the coming yeaz. Unit variabib cost is $45 (includes direct materials, direct labor, variable factory overhead, and variable seting expense). Totat fred cost equas $50,300 (includes foud taclory ovechead and fixed selling and administrative expense) Aequired: 1. Caloulate the number of heimets Hoad First mult sell to eam operating income of $94,900 2. Check your answer by prepuring a controuten maghin inoome statement based on the number of unts calculated