E6-11A Break-Even (Sales Dollars) Fixed expenses total $28,678, the break-even sales in dollars is $92,512, and the selling price per unit is $98. Calculate the variable expense per unit (round to the nearest cent).

E6-11A. Break-Even (Sales Dollars) Fixed expenses total $28,678, the break-even sales in dollars is $92,512, and the selling price per unit is $98. Calculate the variable expense per unit (round to the nearest cent)