Head-First Company plans to sell 4,400 bicycle helmets at $78 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 $50,300 (includes fixed factory overhead and fixed selling and administrative expense).

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 expense
Total variable expense
1. Calculate the number of helmets Head-First must sell to earn operating income of $94,900.
helmets:
2. Check your answer by preparing a contribution margin income statement based on the number of units calculated. Refer to the list of Amount Descriptions for the exact wording of text items within your income statement.
Head-First Company
Contribution Margin Income Statement
Based on Helmets Sold

1.Sales
2.Total Revenue Expense
3.Total Contribution margin
4.Total fixed expense 50,300

Answer for the question  

Head-First Company plans to sell 4,400 bicycle helmets at $78 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 $50,300 (includes fixed factory overhead and fixed selling and administrative expense).

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 expense

Total variable expense

1. Calculate the number of helmets Head-First must sell to earn operating income of $94,900.

helmets:

2. Check your answer by preparing a contribution margin income statement based on the number of units calculated. Refer to the list of Amount Descriptions for the exact wording of text items within your income statement.

Head-First Company

Contribution Margin Income Statement

Based on Helmets Sold

1.Sales

2.Total Revenue Expense

3.Total Contribution margin

4.Total fixed expense 50,300

Is given in the attachment.

Explanation:

answer; ///(d); determining who competes most closely   with whom evaluating whether industry driving forces and competitive pressure favor some strategic groups and hurt others, and ascertaining whether the profit potential of different strategic groups varies due to the strengths and weaknesses in each groups respective market positions;