Night Shades Inc. (NSI) manufactures biotech sunglasses. The variable materials cost is $21.50 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 $680,000 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 $48.10 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 = $ b. Total cost = $ c. Cash break-even point = units d. Accounting break-even point = units e. DOL =