Billings Company has the following information available for September 2017.

Unit selling price of video game consoles		$440
Unit variable costs		$308
Total fixed costs		$59,400
Units sold		660

Compute the unit contribution margin.

AND

Prepare a CVP income statement that shows both total and per unit amounts.

AND

Compute Billings break-even point in units.

AND

Prepare a CVP income statement for the break-even point that shows both total and per unit amounts.