Instructions Head-First Company plans to sell 4,400 bicycle helmets at $72 each in the coming year. Variable cost is 56% of the sales price, contribution margin is 44% of the sales price. Total fixed cost equals $54.580 (includes fixed factory overhead and fixed selling and administrative expense) Required: 1. Calculate the sales revenue that Head-First must make to break even by using the break even point in sales equation 2. Check your answer by preparing a contribution margin income statement based on the break-even point in sales dollars. Head-First Company Score: 24/48 Contribution Margin Income Statement At Break-Even Point 1 Sales 2 Total variable cost 3 Total contribution margin 4 Total fixed cost 5