Carla Vista Industries produces and sells cell phone$-$operated home security control systems. Information regarding the costs and sales during May $2027$ is as follows.

Unit selling price

Unit variable costs

Total monthly fixed costs

Units sold

$$45\mathrm{.}00$

$$27\mathrm{.}00$

$$135\mathrm{.}000$

$8\mathrm{.}500$

Prepare a CVP income statement for Carla Vista Industries for the month of May.