E18.13 ( LO3,4), AP Billings Company has the following information available for September 2022. Prepare CVP income statements. Unit selling price of video game consoles Unit variable costs Total fixed costs Units sold Instructions $400 $280 $54,000 600 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