Sales quantity was equal to 300 000 in 2018 and 2019. Price was equal to 100 PLN per unit in 2018. The interest was equal to 100 000 PLN in 2019. Earnings before taxes were equal to 200 000 PLN in 2018. The sales decreased by 20% (in 2019 compared to 2018). The dynamic total leverage was equal to 1.0 in 2018-2019. Variable costs per unit were equal to half of the price in this period. The number of shares has not changed in this period. Assume that corporate income tax was equal to 25% in 2018 and 2019.

Calculate the size of the fixed costs and variable costs per unit in 2019.