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The following information is available for the 21,000 units of X Company's one product sold in 2017: Selling price $46.00 Variable costs per unit $30.00

The following information is available for the 21,000 units of X Company's one product sold in 2017:

Selling price $46.00

Variable costs per unit $30.00

Total fixed costs $756,000

In 2018, X Company expects sales to increase to 26,000 units, but it is uncertain what variable costs per unit will be. What must variable costs per unit be in order for X Company to break even in 2018?

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