Find the accounting break-even point for a project with price = $50 per unit; variable cost = $35 per unit; fixed costs paid in cash annually = $50,000; and amortization = $10,000. A firm has fixed costs paid in cash of $30,000 per year, depreciation of $10,000 per year, a price per unit of $50, and an accounting break-even point of 2,000 units. What is the firm's total variable cost at the accounting breakeven point?