E$18\mathrm{.}13($L$.$O $3,4),$ AP Billings Company has the following information available for September $2022.$

$\backslash$table$[[$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.