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E5-13 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. E6-2 In the month of June, Jose Hebert's Beauty Salon gave 4,000 haircuts, shampoos, and permanents at an average price of $30. During the month, fixed costs were $16,800 and variable costs were 75% of sales. Instructions