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E5.13 (LO 3, 4), AP )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