E18-13 Billings Company has the following information available for September 2017. Unit selling price of video game consoles Unit variable costs Total fixed costs Units sold $ 400 $ 280 $54,000 600 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