In each of the following cases, find the unknown variable: $($Do not round intermediate calculations. Round the final answers to $2$ decimal places. Omit $ sign in your response.$)$

Accounting

Break$-$Even Unit Price Unit Variable Cost Fixed Costs Depreciation

$97,432$ $ $39$ $ $30$ $ $820,000$ $

$165,000$

$272,745,0001,150,000$

$19,53092$

$237,000138,900$