Head-First Company plans to sell 4,400 bicycle helmets at $84 each in the coming year. Product costs include: $ 30 Direct materials per helmet Direct labor per helmet 5.50 2.00 Variable factory overhead per helmet Total fixed factory overhead 20,000 Variable selling expense is a commission of $2 90 per helmet, fixed selling and administrative expense totals $29,500. Required: 1. Calculate the total variable cost per unit 2. Calculate the total lixed expense for the year Contribution Margin Income Statement Head-First Company Contribution Margin Income Statement For the Coming Year 1 Total Per Unit 3 4 5 6