Prepare a CVP income statement for the break-even point that shows both total and per unit amounts.

CTU Company has the following information available for September 2012.

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 CTU’s break-even point in units.

(c) Prepare a CVP income statement for the break-even point that shows both total and per unit amounts.