Instructions Head-First Company plans to sell 5,200 bicycle helmets at $80 each in the coming year. Product costs include: $ 32 8.75 Direct materials per helmet Direct labor per helmet Variable factory overhead per helmet Total fixed factory overhead 5.25 20,000 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