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The following information summarizes the company's cost structure: Variable cost per unit: $1.30 Fixed cost per unit: $4.50 Total cost per unit: $5.80 Units produced and sold: 48,000 units Required (8 points): Estimate the following costs at the 40,000 unit level of activity: a. Total variable cost. b. Total fixed cost. c. Fixed cost per unit. d. Break-even in units if the sales price is $9.30 per unit