1. Calculating Costs and Break-Even [LO3] Night Shades, Inc., manufactures biotechsunglasses. The variable materials cost is $12.14 per unit, and the variable labor cost is $6.89 per unit. 2. If the selling price is $49.99 per unit, does the company break even on a cash basis? If depreciation is $450,000 per year, what is the accounting break-even point