Linsenmeyer Company produces a common machine component for industrial equipment in three departments: molding, grinding, and finishing. The following data are available for September:

	Molding	Grinding	Finishing
	Department	Department	Department
Direct materials	$143,900	$14,400	$9,400
Direct labor	14,300	33,500	23,300
Applied overhead	18,500	136,400	18,800

Head-First Company plans to sell 4,400 bicycle helmets at $84 each in the coming year. Unit variable cost is $45 (includes direct materials, direct labor, variable factory overhead, and variable selling expense). Total fixed cost equals $60,450 (includes fixed factory overhead and fixed selling and administrative expense).

	Required:
1.	Calculate the break-even number of helmets.
2.	Check your answer by preparing a contribution margin income statement based on the break-even units.