in the coming year. Unit Head-First Company plans to sell 5,000 bicycle helmets at $75 each varia variable cost is S45 (includes direct materials, direct labor, variable factory overhead, and vari-. 4.2 able selling expense). Total fixed cost equals $49,500 (includes f selling and administrative expense). fixed factory overhead and fixed 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