Consider the following scenario. The firm you are consulting is asking you to help them calculate their break-even point. To this end, their accountant tells you that the only fixed costs they have are advertising expenses, which are $3,000. Variable costs are $20 per unit. Also, the current selling price is $40/unit. You know that to calculate the break-even point volume its necessary to first identify the unit contribution. How much is the contribution per unit?

		$960
		$50
		$20
		$70
		none of the above