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1 ) Night Shades, Inc. manufactures biotech sunglasses. The variable materials cost is $ 1 1 . 1 3 per unit, and the variable labor

1) Night Shades, Inc. manufactures biotech sunglasses. The variable materials cost is $11.13 per unit, and the variable labor cost is $7.29 per unit.
A) What is the variable cost per unit?
B) Suppose the company incurs fixed costs of $875,000 during a year in which total production is 190,000 units. What are the total costs for the year?

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