Sea Company reports the following information regarding its production cost. Units produced Direct labor Direct materials Variable overhead Fixed overhead 43,000 units $ 36 per unit 29 per unit $ 18 per unit $106,000 in total Compute the product cost per unit under variable costing. A company manufactures and sells a product for $128 per unit. The company's fixed costs are $76,760, and its variable costs are $98 per unit. The company's break-even point in units is