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.