a. Calculate Costs and Break Even - Wales Inc manufactures biotech Gloves. The variable materials costs $10.50 per unit, and the variable labor costs is $9.49 per unit: What is the variable costs per unit? b. Suppose Wales incurs fixed costs of $888,500 during the year in which total production is 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 cash a cash basis? If Depreciation is $368,000 per year, what is the Accounting break-even point