Head-First Company plans to sell 5,100 bicycle helmets at \$78 each in the coming year. Product costs include: Refer to the list below for the exact wording of an amount description within your income statement. Variable selling expense is a commission of $3.40 per helmet, fixed selling and administrative expense totals $29,800. 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. Contribution Margin Income Statement Cost Calculations 1. Calculate the total variable cost per unit. Round your answer to two decimal places. Variable cost per unit 2. Calculate the total fixed expense for the year. Total fixed expense for the year 3. Prepare a contribution margin income statement for Head-First Company for the coming year. Refer to the list of Amount Descriptions for the exact wording of text items within your income statement. Round your per unit answers to two decimal places