Introduction to Management Accounting (ACC 202) Spring 2018/19 Chapter 22 Cost-Volume-Profit Part I: Exercises Ex. 1 Billings Company has the following information available for September 2018. 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