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

Accounting Break-Even				Unit Price			Unit Variable Cost			Fixed Costs			Depreciation
98,500			$	48		$	38		$	800,000		$
578,000							48			4,800,000			980,000
9,200				80						360,000			100,000