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. Pre (b) pare a CVP income statement that shows both total and per unit amounts. (o Compute Billings' break-even point in units. (d) P repare a CVP income statement for the break-even point that shows both total and per unit amounts