Head-First Company plans to sell 4,700 bicycle helmets at $75 each in the coming year. Product costs include:

Direct materials per helmet	$ 31
Direct labor per helmet	6.50
Variable factory overhead per helmet	2.75
Total fixed factory overhead	20,000

Variable selling expense is a commission of $3.00 per helmet; fixed selling and administrative expense totals $28,600.

	Required:
1.	Calculate the total variable cost per unit.
2.	Calculate the total fixed expense for the year.
3.	Prepare a contribution margin income statement for Head-First Company for the coming year.