E5.13 (LO 3,4), AP 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