Head-First Company plans to sell 4,400 bicycle helmets at $78 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).

1.Calculate the number of helmets Head-First must sell to earn operating income of $94,900.2.Check your answer by preparing a contribution margin income statement based on the number of units calculated.