Head-First Company plans to sell 4,400 bicycle helmets at $72 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 $41,310 (includes fixed factory overhead and fixed selling and administrative expense).

Required: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.