Night Shades Inc. (NSi) manufactures biotech sunglasses. The variable materials cost is $1.61 per unit, and the variable labor cost is $3.22 per unit. a. What is the variable cost per unit? b. Suppose the company incurs fixed costs of $640,000 during a year in which total production is 384,000 units. What are the total costs for the year? c. If the selling price is $9.7 per unit, what is the NSI break-even on a cash basis? d. If depreciation is $192,000 per year, what is the accounting break-even point