E22-10 Billings Company has the following information available for September 2017. Unit selling price of video game consoles 400 Unit variable costs Total fixed costs Units sold $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. P22-1A Vin Diesel owns the Fredonia Barber Shop. He employs four barbers and pays each a base rate of $1,250 per month. One of the barbers serves as the manager and receives an extra $500 per month. In addition to the base rate, each barber also receives a commission of $4.50 per haircut. Other costs are as follows. Advertising Rent Barber supplies $200 per month $1,100 per month $0.30 per haircut $175 per month plus $0.20 per haircut $25 per month Utilities Magazines Vin currently charges $10 per haircut Instructions (a) Determine the variable costs per haircut and the total monthly fixed costs. Compute the break-even point in units and dollars. Prepare a CVP graph, assuming a maximum of 1,800 haircuts in a month. Use incre- ments of 300 haircuts on the horizontal axis and $3,000 on the vertical axis. d) Determine net income, assuming 1,600 haircuts are given in a month. P22-1A Vin Diesel owns the Fredonia Barber Shop. He employs four barbers and pays each a base rate of $1,250 per month. One of the barbers serves as the manager and receives an extra $500 per month. In addition to the base rate, each barber also receives a commission of $4.50 per haircut Other costs are as follows. Advertising Rent Barber supplies Utilities Magazines $200 per month $1,100 per month $0.30 per haircut $175 per month plus $0.20 per haircut $25 per month Vin currently charges $10 per haircut. Instructions (a) Determine the variable costs per haircut and the total monthly fixed costs Ab) Compute the break-even point in units and dollars. Prepare a CVP graph, assuming a maximum of 1,800 haircuts in a month. Use incre- ments of 300 haircuts on the horizontal axis and $3,000 on the vertical axis. d) Determine net income, assuming 1,600 haircuts are given in a month