Billings Company has the following information available for September 2017.

Unit selling price of video game consoles $400

Unit Variable cost $280

Total fixed costs $54,000

Units sold 600

Instructions

(a) Compute the unit contribution margin.

(b) do a CVP income statement that shows both total and per unit amounts

(c) Compute billings break-even point in units

(d) Do a CVP income statement for the break-even point that shows both total and per unit amount