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

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