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.

What is the variable cost per unit?

Suppose NSI incurs fixed costs of $870,000 during a year in which total production is 280,000 units. What are the total costs for the year?

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?