E$5\text{'}13$ Billings Company has the following information available for September $2017.$

Unit selling price of video game consoles $ $400$

Unit variable costs $ $280$

Total fixed costs $ $54000$

Units sold $$600$

instructions

$($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.