E22.13 (LO 3, 4) Billings Company has the following information available for September 2020. Exercises 2 Prepare CVP income statements Instructions Unit selling price of video game consoles Unit variable costs $ 400 $ 280 Total fixed costs Units sold $54.000 600 a. Compute the unit contribution margin. b. Prepare a CVP income statement that shows both total and per unit amounts. e. 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