1. Calculate Costs and Break Even-Wales Inc manufactures biotech Gloves. The variable materials cost $10.50 per unit, and the variable labor costs is $9.49 per unit. a. What is the variable costs per unit? b. Suppose Wales incurs fixed costs of $888,500 during the year in which totalproduction in 222,500 units. What are the total costs for the year? C. If the selling price is $50.00 per unit, does Wales Inc break even on a cash basis? d. If depreciation is $368,000 per year, what is the Accounting break even point? 2. Compute Average Costs - CU Eyewear Inc. can manufacture sunglasses for $28.50 per pair in raw material Costs and $18.85 per pair in variable expense. The glasses sell for $155.00 per pair. Last year productions were 140,000 pairs. Fixed costs were $1.225,000. a. What are the total costs? b. What are the marginal costs per pair? c. What are the average costs? d. If the company are considering a one-time order for an extra 5,000 pairs. What is the minimum accepted total revenue from this order? 3. Scenario Analysis-ABA Inc has the following estimates for its new assembly project Price-$2,000 per unit Variable Costs --$500.00 per unit Fixed costs- $4,5000,000 Quantity-105,000 units Suppose the company believes all the estimates are accurate only to within plus or minus -10 percent. 3. What values should the company use for the four variables given. (Base/ Best/Worse)