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11) The following information is available for the 23,000 units of X Company's one product sold in 2017: Selling price $54.00 Variable costs per unit

11)

The following information is available for the 23,000 units of X Company's one product sold in 2017:

Selling price $54.00
Variable costs per unit $16.00
Total fixed costs $805,000

In 2018, X Company expects sales to increase to 27,000 units, but it is uncertain what variable costs per unit will be. What must variable costs per unit be in order for X Company to break even in 2018?

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