The following estimates have been prepared for a project:

Fixed costs: $10,800

Depreciation: $7,200

Sales price per unit: $2

Accounting break-even: 60,000 units

What must be the variable cost per unit? (Round your answer to 2 decimal places.)

Some values below may show as rounded for display purposes, though unrounded numbers should be used for actual calculations.

At the accounting break-even point the net profit will be zero.

Profit = [60,000 ($2 Variable cost per unit)] $10,800 7,200 = 0

Variable cost per unit = ?