Instructions Head-First Company plans to sell 4,400 bicycle helmets at $72 each in the coming year. Unit variable cost is 845 (includes direct materials, direct labor, variable factory overhead, and variable selling expense). Total fixed cost equals $41,310 (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 Head-First Company Score: 24/51 Contribution Margin Income Statement At Break-Even Point 1 Sales 2 Total variable cost > 3 Total contribution margin 4 Total fixed cost 5