1. Part-Time Research Assistant earns $20 per hour and works an esitmated 1,000 hours per year as needed.

2. Part-Time Assistant Earns $15 an hour and works an estimated 15 hours per week as needed.

3. Variable offic expense of $150,000

4. Companys consumting revenue rate is $250 per hour.

5. Estimated 1,500 hours of consulting per year.

Total Variable Costs = $181,700

What is the Total Variable Costs Per Unit?