Apple creates a new product that can analyze sleeping patterns. During 2016, the company produced 10,000 units and had the following costs.

Direct Materials Used	$31,000
Direct Labour	18,000
Factory Rent	12,000
Equipment deprecation-factory	2000
equipment deprecation-office	750
marketing expense	2,500
administrative expense	40,000

What is the product cost per unit? If fixed costs are $200,000, what is the break-even point?