Night Shades Inc. (NSI) manufactures biotech sunglasses. The variable materials cost is $12.50 per unit, and the variable labor cost is $5.60 per unit. a. What is the variable cost per unit? b. Suppose NSI incurs fixed costs of $520,000 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 $41.00 per unit, what is the cash break-even point? If depreciation is $320,000 per year, what is the accounting break-even point?