Night Shades Inc. (NSI) manufactures biotech sunglasses. The variable materials cost is $2.01 per unit, and the variable labor cost is $2.81 per unit.

What is the variable cost per unit? Suppose NSI incurs fixed costs of $540,000 during a year in which total production is 270,000 units. What are the total costs for the year? If the selling price is $10.7 per unit, what is the NSI break-even quantity on a cash basis? If depreciation is $189,000 per year, what is the accounting break-even quantity?