De "properly El 2 3 45 16 Variable cost per unit Fixed costs Expected sales $100 $50,000 5,000 units The break-even point in units is a 2,500 b. 1.250 c. 500 d. 357 17. Variable cost per unit Fixed costs Break-even point (units) $2,000,000 5,000 The variable cost per unit is a $400 b. $900 c. $275 d. Cannot determine with information provided 18. Variable cost per unit $130