Night Shades Inc. (NSI) manufactures biotech sunglasses. The variable materials cost is $10.48 per unit, and the variable labor cost is $6.89 per unit. a. If the selling price is $49.99 per unit, what is the cash break-even point? If depreciation is $490,000 per year, what is the accounting break-even point? (Round your answers to 2 decimal places. (e.g., 32.16))