Instructions Suppose that Head-First Company now sells both bicycle helmets and motorcycle helmets. The bicycle helmets are priced at $74 and have variable costs of steach. The motorcycle helmets are priced at $215 and have variable costs of $130 each. Total fixed cost for Head-First as a whole equitis $60.000 (includes al fixed factory overhead and feed seting and administrative expense). Next year, Head-First expects to 80 4,160 bicycle helmets and 1,940 motorcycle helmets. Required: 1. Form a package of bicycle and motorcycle helmets based on the sales mix expected for the coming your 2. Calculate the break even point in units for bicycle helmets and for motorcycle helmets. 3. Check your answer by preparing a contribution murgi income statement Refer to the list below for the exact wording of text items within your income statement. Amount Descriptions Operating income Operating loss Sales Total contribution margin Total fixed cost Total variable cost Amount Descriptions Sales Mix and Break-Even Point 1 Form a package of bicycle and motorcycle helmets based on the sales mix expected for the coming year Product Price Unit Variable Cost Unit Contribution Margin Sales MIX Package Contribution Margin Bicycle helmet S $ 5 $ Motorcycle helmet Package total 2. Calculate the break even point in units for bicycle helmets and for motorcycle helmets Break Even Bicycle Helmets Break Even Motorcycle Helmets