Night Shades Inc. (NSI) manufactures biotech sunglasses. The variable materials cost is $1.97 per unit, and the variable labor cost is $3.94 per unit. a. What is the variable cost per unit? b. Suppose the company incurs fixed costs of $610,000 during a year in which total production is 396,500 units. What are the total costs for the year? c. If the selling price is $11.2 per unit, what is the NSI break-even on a cash basis? d. If depreciation is $198.250 per year, what is the accounting break-even point