4. Air Filter, Inc., sells its products for $6 per unit. It has the following costs:

Rent .............................................................. .......$100,000 Factory labor.................................................. .......$1.20 per unit Executive salaries under contract.................. .......$89,000 Raw material.................................................. .......$.60 per unit Separate the expenses between fixed and variable costs per unit. Using this information and the sales price per unit of $6, compute the break-even point.