You sell books to college students at a regular price of $80. Your financial results for 2009 are summarized in the following contribution margin statement:
2009
Sales volume (#units) 90
Revenue $7,200
Variable costs $2,700
Contribution margin $4,500
Fixed costs $1,450
Profit $3,050
Special order: You have been approached by a client who wants to buy 40 units at a discounted price of $45 per unit. You have enough spare capacity to fulfill this special order without cutting back on your regular business (90 units at $80).

Total revenue=$ 9000
Total VC=$
Total CM= $
Total FC= $ 1450
Profit = $

I figured out total revenue and fixed costs but I can NOT figure out Total VC because they do not tell you the variable cost per unit? I need to figure out total variable costs in order to figure everything else out

You can assume that the variable costs for this special 40-unit order will be the same as it is for the regular 2009 operations.

From the 2009 data you're given that total variable costs were $2,700 as a result of 90 units. From this you can immediately derive the variable cost per unit, and then apply same to this special order.