Sales Cost of goods sold Gross profit $510,000 200.000 $250.000 Expenses Selling expenses $76,000 Administrative expenses 21.000- Total expenses 97.000 Income from operations $153.000 The division of costs between variable and fixed is as follows Variable Fixed Cost of goods sold 70% 30% Selling expenses 75% 25% Administrative expensi 50% 60% What is the variable cost per unit sold