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 Direct labor per helmet Variable factory overhead per helmet Total fund factory overhead $32 5.50 5.25 21,000 Variable selling expense is a commission of 53.40 per heimet tixed seling and administrative expense totals $29,800 Required: 1. Calculate the total vanable 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