Head-First Company plans to sell 5,800 bicycle helmets at $67 each in the coming year. Product costs include: Direct materials per helmet $ 29 Direct labor per helmet 11.00 Variable factory overhead per helmet 4.25 Total fixed factory overhead 20,000 Variable selling expense is a commission of $3.80 per helmet; fixed selling and administrative expense totals $29,900. 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.