The following information is available for a company's cost of sales over the last five months. Month January February March April Units sold 350 750 1,350 2,150 Cost of sales $29,000 $34,500 $46,500 $58,500 Using the high-low method, the estimated variable cost of sales per unit sold is: 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