Cedar Grove Industries produces and sells a cell phoneoperated home security control. Information regarding the costs and sales of security controls during May 2020 are provided below.

Unit selling price of security control ..........................          $45
Unit variable costs .......................................................          $22
Total monthly fixed costs ........................................... $120,000
Units sold .....................................................................        8,000

Prepare a CVP income statement for Cedar Grove Industries for the month of May. Provide per unit values and total values.