Response to the following problem:
The GoodTaste Club collected recipes from members and published a cookbook entitled Eat 'Em Up. The book will sell for $27 per copy. The chairwoman of the cookbook development committee estimated that the club needed to sell 9,600 books to break even on its $96,000 investment.
What is the variable cost per unit assumed in the GoodTaste Club's analysis?
(Please show how you calculate this. )