Head.Firat Compony plans to sell 4.400 bicycle helmets at $84 each in tho corring year. Unit variable cost is \$45 (includes direct materials, direct labor, variable factory overheed, and rariabie seling expense). Total fixed cost equals $60,450 (includes fored tactory overhead and fried seling and administrative expense). Aequired: 1. Caiculate the break-even number of helmets. 2. Chock your answer by preparing a contribution margin income statement bused on the break-even units. Amount Descriptions Refer to the list bolow for the exact wording of an amount description within your income statemont. Amsunt Descriptions Operating income Operating loss Sales Totad contribution margin 2. Check your answer by preparing a contribution margin income statement based on the break-even units. Refor to the list of Amount Deseriptions for the exict wording of teit iterns within your income statement if there is an eperating ioss, enter the amount as a negative number using a minus sign. Unit Broak-Evon Point. 1. Calculafe the break-even number of hainets