Night Shades Inc. (NSI) manufactures biotech sunglasses. The variable materials cost is $1.74 per unit, and the variable labor cost is $3.48 per unit. Requirement 1: What is the variable cost per unit? (Do not round your intermediate calculations.) Requirement 2: Suppose NSI incurs fixed costs of $670,000 during a year in which total production is 435,500 units. What are the total costs for the year? (Do not round your intermediate calculations.) Requirement 3: (a) If the selling price is $10.45 per unit, what is the NSI break-even on a cash basis? (Do not round your intermediate calculations.) (b) If depreciation is $217,750 per year, what is the accounting break-even point? (Do not round your intermediate calculations.)