Billings Company has the following information available for September 2020.

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.