Night Shades Inc. (NSi) manufactures biotech sunglasses. The variable materials cost is $1.58 per unit, and the variable labor cost is $2.53 per unit a. What is the variable cost per unit? 28 b. Suppose the company incurs fixed costs of $750,000 during a year in which total production is 412,500 units. What are the total costs for the year? c. If the selling price is $8.9 per unit, what is the NSI break even on a cash basis? d. If depreciation is $309,375 per year, what is the accounting break-even point? a