4. a proposed project has fixed costs of $7,400, depreciation expense of $1,320, and a sales quantity of 1,600 units. the total variable costs are $5,607. what is the contribution margin per unit if the projected level of sales is the accounting break-even point? a. $6.28 b. $4.63 c. $5.45 d. $5.16 e. $8.13