Night Shades Inc. (NSI) manufactures biotech sunglasses. The variable materials cost is $1.56 per unit, and the variable labor cost is $2.5 per unit.

A. What is the variable cost per unit?

B. Suppose the company incurs fixed costs of $530,000 during a year in which total production is 344,500 units. What are the total costs for the year?

C. If the selling price is $9.3 per unit, what is the NSI break-even on a cash basis?

D. If depreciation is $223,925 per year, what is the accounting break-even point?