Head-First Company plans to sell 4,200 bicycle helmets at $67 each in the coming year Product costs include Variable selling expense is a commission of $4.00 per helmet; foxed selling and administrative expense totals $29,900 Required: 1. Calculate the total variable cost per unit. 2. Calculate the total fixed expense for the year. 3. Prepare a contribution margin income statement for Head-First Company for the coming year 1. Calculate the total variable cost per unit. Round your answer to two decimal places. Variable cost per unit 2. Calculate the total fixed expense for the year. Total fixed expense for the year stalement Round your per unit answers to fwo decimal places