Video Magic, Inc. has the following information available for the year ending December 31, 2022. Unit selling price of video game consoles $ 299 Unit variable costs $ 210 Total fixed costs $32,040 Units sold 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.