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Operating systems. Jackson Ldt estimates its typical year as follows: the quantity shipped to the customer is 18000 units at a price of 200 E/unit. The gross profit percentage is 70 % and the yearly fixed costs are 2200000 E. Changing the fixed costs requires a savings plan that takes at least two years. However, we know that the personnel expenses are half of the total fixed costs and that because of legislation and personnel structure these costs can be reduced already in one year. Calculate the variable cost per unit [E/unit] in a three-year perspective