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Night Shades Inc. (NSI) manufactures biotech sunglasses. The variable materials cost is $1.94 per unit, and the variable labor cost is $2.72 per unit. a.

Night Shades Inc. (NSI) manufactures biotech sunglasses. The variable materials cost is $1.94 per unit, and the variable labor cost is $2.72 per unit.

a. What is the variable cost per unit?

b. Suppose the company incurs fixed costs of $550,000 during a year in which total production is 330,000 units. What are the total costs for the year?

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