23 . Strayer has a break - even point of 120 ,000 units . If the firm's sole product sells for $40 and fixed costs total $480,000 , the variable cost per unit must be a . $4 b. $36 C. $44 d . an amount that cannot be derived based on the information presented e . an amount other than those in choices " A " " B . " and " ( " . but one that can be derived based on the information presented