In each of the following cases, find the unknown variable. Ignore taxes. (Do not round intermediate calculations and enter your answers rounded to the nearest whole number, e.g., 32.)

Fixed Costs Depreciation Accounting Unit Price Unit Variable Cost Break-Even 113,500 $ 52 $ 42 311,000 52 12,500 60 $ 900,000 5,200,000 400,000 1,020,000 100,000