Day Vision Inc. produces sunglasses. The company uses $1.75 in materials and $2.45 in labor to construct each pair. Over the course of one year, Day Vision incurs fixed costs of $760,000. Day Vision anticipates producing 342,000 units this year. Requirement 1: What is the variable cost per unit? (Do not round your intermediate calculations.) Requirement 2: What are the anticipated total costs for the year? (Do not round your intermediate calculations.) Requirement 3: (a) If the selling price is $11.25 per unit, what is the Day Vision's break-even quantity on a cash basis? (Do not round your intermediate calculations.) (b) If depreciation is $171,000 per year, what is the accounting break-even quantity? (Do not round your intermediate calculations.)