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 total production in 222,500 units. What are the total costs for the year? 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? C