Expenses between fixed and variable costs per unit

Question

Question:

Therapeutic Systems sells its products for $8 per unit. It has the following costs:

Rent                       $120,000
Factory labor           $1.50 per unit
Executive salaries    $112,000
Raw material           $.70 per unit

Separate the expenses between fixed and variable costs per unit. Using this information and the sales price per unit of $6, compute the break-even point.