Night Shades Inc. (NSI) manufactures biotech sunglasses. The variable materials cost is $15.60 per unit, and the variable labor cost is $5.70 per unit.

a. What is the variable cost per unit?

b. Suppose the company incurs fixed costs of $540,000 during a year in which total production is 220,000 units. What are the total costs for the year?

c. If the selling price is $41.50 per unit, what is the cash break-even point? If depreciation is $340,000 per year, what is the accounting break-even point?