Instructions X Head-First Company plans to sell 5,800 bicycle helmets at $67 each in the coming year. Unit variable cost is $44 (includes direct materials, direct labor, variable factory overhead, and variable selling expense). Total fixed cost equals $40,710 (includes fixed factory overhead and fixed selling and administrative expense). Amount Descriptions Required: 1. Calculate the break-even number of helmets. Refer to the list below for the exact wording of an amount description within your income statement 2. Check your answer by preparing a contribution margin income statement based on the break-even units. Amount Descriptions Operating income Operating loss Sales Total contribution margin Total fixed expense Total variable expense