Billings Company has the following information available for September 2017
Billings Company has the following information available for September 2017.
Unit selling price of video game consoles ....... $ 400
Unit variable costs ................ $ 280
Total fixed costs .................. $ 54,000
Units sold ................... 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.

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