Billings Company has the following information available for September 2017.

Unit selling price of video game consoles $784

Unit variable costs $549

Total fixed costs $105,750

Units sold 1,176

(a) Compute the unit contribution margin.

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

(c) Compute Billings break-even point in units

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