4. NIU Company has the following information available for September 2010. Unit selling price of video game consoles S 400 Unit variable costs $ 270 Total fixed costs $52,000 Units sold 620 Instructions (a) Prepare a CVP income statement that shows both total and per unit amounts. (b) Compute NIU's breakeven point in units. (e) Prepare a CVP income statement for the breakeven point that shows both total and per unit amounts.5. Pink Martini Corporation is projecting a cash balance of $31,000 in its December 31, 2009, balance sheet. Pink Martini's schedule of expected collections from customers for the first quarter of 2010 shows total collections of $180,000. The schedule of expected payments for direct materials for the first quarter of 2010 shows total payments of $41,000. Other information gathered for the first quarter of 2010 is: sale of equipment $3,500; direct labor $70,000, manufacturing overhead $35,000, selling and administrative expenses $45,000; and purchase of securities $12,000. Pink Martini wants to maintain a balance of at least $25,000 cash at the end of each quarter. Instructions Prepare a cash budget for the first quarter