Cedar Grove Industries produces and sells a cell phone-operated home security control. Information regarding the costs and sales of security controls during May 2017 are provided below.

Unit selling price of security control ……………….   $         45

Unit variable costs …………………………………….......   $         22

Total monthly fixed costs ………………………..…….    $120,000

Units sold …………………………………………….....…...           8,000

Prepare a CVP income statement for Cedar Grove Industries for the month of May. Provide per unit values and total values.