Strayer Has a Break-Even Point of 120,000 Units

Strayer has a break-even point of 120,000 units.If the firm's sole product sells for $40 and fixed costs total $480,000,the variable cost per unit must be:

A) $4.
B) $36.
C) $44.
D) an amount that cannot be derived based on the information presenteD.
E) an amount other than those in choices "A," "B," and "C",but one that can be derived based on the information presented.