Head-First Company now sells both bicycle helmets and motorcycle helmets. Next year, Head- First expects to produce total revenue of $575,000 and incur total variable cost of $402,000. Total fixed cost is expected to be $57,300. Required: 1. Calculate the break-even point in sales dollars for Head-First. Round the contribution margin ratio to four decimal places and sales to the nearest dollar. 2. Check your answer by preparing a contribution margin income statement. 1. Calculate the break-even point in sales dollars for Head-First. Round the contribution margin ratio to four decimal places and sales to the nearest dollar. The break-even point in sales equals $190,448 X. Head-First Company Score: 43/51 Contribution Margin Income Statement At Break-Even Sales Dollars 1 Sales $190,448.00 2 Total variable cost 133,148.00 3 Total contribution margin $57,300.00 4 Total fixed cost 57,300.00 5 Operating income $0.00