Day Vision Inc. produces sunglasses. The company uses $1.84 in materials and $3.13 in labor to construct each pair. Over the course of one year, Day Vision incurs fixed costs of $620,000. Day Vision anticipates producing 341,000 units this year.

Requirement 1:

What is the variable cost per unit? (Do not round your intermediate calculations.)

(Click to select) 4.87 4.97 3.13 1.84 5.07

Requirement 2:

What are the anticipated total costs for the year? (Do not round your intermediate calculations.)

(Click to select) 2,199,032 1,694,770 2,430,509 2,214,770 2,314,770

Requirement 3:

(a)	If the selling price is $11.2 per unit, what is the Day Vision's break-even quantity on a cash basis? (Do not round your intermediate calculations.)
	(Click to select) 137,833 units 94,542 units 99,518 units 104,494 units 100,518 units

(b)	If depreciation is $238,700 per year, what is the accounting break-even quantity? (Do not round your intermediate calculations.)
	(Click to select) 130,941 units 144,725 units 137,833 units 132,833 units 99,518 units