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The tutorial focuses on preparing a Cost-Volume-Profit (CVP) income statement using provided data. Key information includes units sold, unit selling price, total variable costs, and total fixed costs. The relationship between sales, variable costs, contribution margin, and net income is crucial: Sales minus Variable Costs equals Contribution Margin; Contribution Margin minus Fixed Costs equals Net Income. Using the example, the unit selling price is $50, total variable costs amount to $22,000, and total fixed costs are $15,000. By calculating, total sales from selling 1,000 units at $50 each results in $50,000. The tutorial will continue with further calculations to complete the CVP income statement.