Sannes Company has the following information available for September 2011.
Unit selling price of video game consoles ...... $ 400
Unit variable costs ................ $ 270
Total fixed costs ................ $52,000
Units sold .................... 620

Instructions
(a) Prepare a CVP income statement that shows both total and per unit amounts.
(b) Compute Sannes’ break-even point in units.
(c) Prepare a CVP income statement for the break-even point that shows both total and per unit amounts.