Head-First Company plans to sell 4,400 bicycle helmets at $70 each in the coming year. Unit variable cost is $45 (includes direct materials, direct labor, variable factory overhead, and variable selling expense). Total fixed cost equals $50,300 (includes fixed factory overhead and fixed selling and administrative expense). 2. Check your answer by preparing a contribution margin income statement based on the number of units calculated. Refer to the list of Amount Descriptions for the exact wording of text items within your income statement. Required: 1. Calculate the number of helmets Head-First must sell to earn operating income of $61,200. 2. Check your answer by preparing a contribution margin income statement based on the number of units calculated. Amount Descriptions Refer to the list below for the exact wording of text items within your income statement. Amount Descriptions Operating income Operating loss Sales Total contribution margin Number of Helmets 1. Calculate the number of helmets Head-First must sell to earn operating income of $61,200