Head-First Company plans to sell 5,200 bicycle helmets at $80 each in the coming year. Unit variable cost is $47 (includes direct materials, direct labor, variable factory overhead, and variable selling expense). Total fixed cost equals $55,440 (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. Refer to the list below for the exact wording of an amount description within your income statement. i within your income statem 1. Calculate the break-even number of helmets. helmets Head-First Company Contribution Margin Income Statement At Break-Even joint 1 2 3 4 s