Staley Co. manufactures electronic equipment. The following is a summary of its basic cost and revenue data: Per Unit $410 212 Percent 100.00 51.71 Sales price Variable costs Unit contribution margin $198 48.29 Assume that Staley Co. is currently selling 540 products per month and monthly fixed costs are $79,200. Staley Co.'s operating income (nig) is calculated to be: Framing House, Inc. produces and sells picture frames. Variable costs are expected to be $13 per frame; fixed costs for the year are expected to total $90,000. The budgeted selling price is $21 per frame. The sales units required by Framing House to make a before-tax profit (g) of $14,000 would be: Nantucket Company has the following cost-volume-profit (CVP) data: Breakeven point, in units Selling price per unit Total fixed costs 2,000 620 $123,000 What is the variable cost per unit (rounded to two decimal places)