Night Shades Inc. (NSI) manufactures biotech sunglasses. The variable materials cost is $18.30 per unit, and the variable labor cost is $6.20 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 $640,000 during a year in which total production is 270,000 units. What are the total costs for the year? Total cost $ c. If the selling price is $44.00 per unit, what is the cash break-even point? If depreciation is $440,000 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?