Instructions Head-First Company plans to sell 5,800 bicycle helmets at $76 each in the coming year. Variable cost is 59% of the sales price contribution margin is 41% of the sales price. Total fixed cost equals $49,600 (includes fixed factory overhead and fixed selling and administrative expense). Required: 1. Calculate the sales revenue that Head-First must make to eam operating income of $78,156 by using the point in sales equation 2 Check your answer by preparing a contribution margin income statement based on the salos dollars calculated in Requirement 1,