Billings Company has the following information available for September 2017.

Unit selling price of video game consoles		$444
Unit variable costs		$311
Total fixed costs		$59,850
Units sold		666

a.)Compute the unit contribution margin.

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

c.)Compute Billing's break even points in units.

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