Cannes Company has the following information available for September 2014.

Unit selling price of video game consoles $704

Unit variable costs $484

Total fixed costs $88,000

Units sold 1,056

(a)Compute the contribution margin per unit.

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

(c)Compute Cannes' break-even point in units.

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