Paney Company makes calendars. Information on cost per unit is as follows:

Direct materials	$1.50
Direct labor	1.20
Variable overhead	0.90
Variable marketing expense	0.40

Fixed marketing expense totaled $13,000 and fixed administrative expense totaled $35,000. The price per calendar is $10.What is the variable product expense per unit?

how many unit must be sold to yield targated income of $36000?