Night Shades Inc. (NSI) manufactures biotech sunglasses. The variable materials cost is $10.60 per unit, and the variable labor cost is $5.90 per unit.

A.	What is the variable cost per unit?

B. Suppose NSI incurs fixed costs of $580,000 during a year in which total production is 240,000 units. What are the total costs for the year?

C. If the selling price is $42.50 per unit, what is the cash break-even point? If depreciation is $380,000 per year, what is the accounting break-even point?