Instructions Head-First Company plans to sell 4,400 bicycle helmets at $34 each in the coming year. Unit variable cost is $45 (includes direct materiais direct labor, variable factory overheat and variable selling expense) Total fixed cost equals $60,450 (includes fixed factory overhead and foedseling 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 in Income State Instructions Amount Descriptions val 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