Night Shades, Inc., manufactures biotech sunglasses. The variable materials cost is $$12\mathrm{.}14$ per unit, and the variable labor cost is $$6\mathrm{.}89$ per unit.

a$.$ What is the variable cost per unit?

b$.$ Suppose the company incurs fixed costs of $$845,000$ during a year in which total production is $210,000$ units. What are the total costs for the year?

c$.$ If the selling price is $$49\mathrm{.}99$ per unit, does the company break even on a cash basis? If depreciation is $$450,000$ per year, what is the accounting break$-$even point?

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$\backslash$table$[[$Variable material cost,$$12\mathrm{.}14$