Break-Even Analysis The Junior League of Yadkinville, California, collected recipes from members and published a cookbook entitled Food for Everyone. The book will sell for $26 per copy. The chairwoman of the cookbook development committee estimated that the club needed to sell 7,900 books to break even on its $71,100 investment. What is the variable cost per unit assumed in the Junior League's analysis? (Round your answer to the nearest whole number.) $ per unit