Night Shades Inc. (NSI) manufactures biotech sunglasses. The variable materials cost is $25.40 per unit. a. What is the marginal cost? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.) b. Suppose the company incurs fixed costs of $640,000 during a year in which total production is 300,000 units. What are the total costs for the year? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.) c. If the selling price is $42.90 per unit, what is the cash break-even point? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.) d. If depreciation is $500,000 per year, what is the accounting break-even point? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.) e. What is the degree of operating leverage at the accounting break-even point? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.) a. Marginal cost = $D b. Total cost = $D c. Cash break-even point = D u nits d. Accounting break-even point = [ units E. DOL =D