Alternative A has fixed initial costs of $25,000 per year. Alternative B has fixed costs of 48,000 per year. The variable cost per unit of Alternative A is twice the variable cost per unit for Alternative B. Determine the variable costs per unit for Alternative B if the breakeven quantity is 700 units. Assume there is no other cost.

Alternative	A	B
Fixed Cost, $	25,000	48,000
Variable Cost, $/unit	2X	X