Night Shades, Inc. (NSI), manufactures biotech sunglasses. The variable materials cost is $9.64 per unit, and the variable labor cost is $8.63 per unit. What is the variable cost per unit? Suppose NSI incurs fixed costs of $915,000 during a year in which total production is 215,000 units. What are the total costs for the year? If the selling price is $39.99 per unit, does NSI break even on a cash basis? If depreciation is $465,000 per year, what is the accounting break-even point? $ A A Variable material cost Variable labor cost Fixed costs Production Sales price Depreciation 9.64 8.63 915,000 215,000 39.99 465,000 A A Complete the following analysis. Do not hard code values in your calculations. Variable cost per unit Total cost per year Complete the following analysis. Do not hard code values in your calculations. Variable cost per unit Total cost per year Cash break-even Accounting break-even