Head-First Company plans to sell 4,200 bicycle helmets at $67 each in the coming year. Unit variable cost is $44 (includes direct materials. direct labor, variable factory overhead, and variable selling expense). Total fixed cost equals $37,950 (includes fixed factory overhead and fixed selling and administrative expense) 1. Calculate the break-even number of helmets. 2. Check your answer by preparing a contribution margin income statement based on the break-even units 19 PM