ind Instructions Head-First Company plans to sell 5,100 bicycle helmets at $78 each in the coming year. Product costs include: Direct materials per helmet $32 Direct labor per helmet 5.50 Variable factory overhead per helmet 5.25 Total fixed factory overhead 21,000 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. Contribution Margin Income Statement Shaded cells have feedback X 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 answars to two decimal places. 2 Sales 3Total variable cost Total contribution margin Total fixed cost Operating income Head-First Company Contribution Margin Income Statement For the Coming Year Score: 32/56 Total Per Unit $397,800.00 235,365.00