Video Magic, Inc. has the following information available for the year ending December 31, 2022. Unit selling price of video game consoles Unit variable costs Total fixed costs Units sold $ 299 $ 210 $32,040 400 Required: (a) Prepare a CVP income statement that shows both total and per unit amounts. (b) Compute Video Magic's breakeven in units. (c) Compute the "Margin of Safety".