NIU Company has the following information available for September 2010.

Unit selling price of video game consoles Unit variable costs

Total fixed costs

Units sold

Instructions

$ 400

$ 270 $52,000 620

(a) Prepare a CVP income statement that shows both total and per unit amounts.

(b) Compute NIUs breakeven point in units.

(c) Prepare a CVP income statement for the breakeven point that shows both total and per unit amounts.