E18.13 (LO 3, 4) Billings Company has the following information available for September 2020. 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. E18.9 (LO 3,4) Service The Palmer Acres Inn is trying to determine its break-even point during its off-peak season. The inn has 50 rooms that it rents at $60 a night. Operating costs are as follows. Salaries $5,900 per month Utilities $1,100 per month Depreciation $1,000 per month Maintenance $100 per month Maid service $14 per room Other costs $28 per room Instructions Determine the inn's break-even point in (a) number of rented rooms per month and (b) dollars