The company has budgeted to sell 20,000 units in the coming year. The companys budgeted income statement for the coming year is as follows:

Sales	4,000,000.00
Cost of sales	1,800,000.00
Gross profit	2,200,000.00
Selling, general and administrative expenses	1,400,000.00
Operating income	800,000.00

Cost of sales is 57.5% variable. Selling, general and administrative expense is 67.5% fixed cost.

The amount of fixed cost is _______

Determine the contribution margin.

Determine the variable cost per unit