Instructions Amount Descriptions Cost Calculations Instructions Direct materials per helmet $32 Direct labor per helmet 8.75 Variable factory overhead per helmet 5.25 Total fixed factory overhead. 20.00 Variable selling expense is a commission of $2.50 per helmet; fixed selling and administrative expense totals $29,400. 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. Instructions Amount Descriptions Refer to the list below for the exact wording of an amount description within your income statement. Amount Descriptions Operating income Operating loss Sales Total contribution margin Total fixed cost Total variable cost Re Cost Calculations 1. Calculate the total variable cost per unit. Round your answer to two decimal places Val Variable cost per unit S 2. Calculate the total fixed expense for the year. Total fixed expense for the year Mrgin Income Statement Head-First Company Contribution Margin Income Statement For the Coming Year Total Per Unit