The following estimates have been prepared for a projectFixed costs $3600Depreciation$2400Sales price per unit $2Accounting break-even 24000 unitsWhat must be the variable cost per unit

In order to calculate the variable cost per unit, we need to use the accounting break-even formula:

Accounting Break-Even = Fixed Costs / (Sales Price per Unit - Variable Cost per Unit)

Plugging in the given values:

24,000 units = $3600 / ($2 - Variable Cost per Unit)

Multiplying both sides of the equation by ($2 - Variable Cost per Unit):

24,000 units * ($2 - Variable Cost per Unit) = $3600

48,000 - 24,000 * Variable Cost per Unit = $3600

Subtracting $48,000 from both sides of the equation:

-24,000 * Variable Cost per Unit = $3600 - $48,000

-24,000 * Variable Cost per Unit = -$44,400

Dividing both sides of the equation by -24,000:

Variable Cost per Unit = -$44,400 / -24,000

Variable Cost per Unit = $1.85

Therefore, the variable cost per unit must be $1.85