=+EX 21-13 Break-even sales obj. 3

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a. 10,500 units The Dash Club of Tampa, Florida, collected recipes from members and published a cookbook entitled Life of the Party. The book will sell for $25 per copy. The chairwoman of the cookbook development committee estimated that the club needed to sell 10,000 books to break even on its $90,000 investment. What is the variable cost per unit assumed in the Dash Club’s analysis?