Night Shades Inc. (NSI) manufactures biotech sunglasses. The variable materials cost is $10.70 per unit, and the variable labor cost is $6.30 per unit.

a.	What is the variable cost per unit? (Round your answer to 2 decimal places. (e.g., 32.16))

Variable cost

$

b.	Suppose NSI incurs fixed costs of $660,000 during a year in which total production is 280,000 units. What are the total costs for the year?

Total cost

$

c.	If the selling price is $44.50 per unit, what is the cash break-even point? If depreciation is $460,000 per year, what is the accounting break-even point? (Round your answers to 2 decimal places. (e.g., 32.16))

Cash break-even point	units
Break-even point	units