Night Shades Inc. (NSI) manufactures biotech sunglasses. The variable materials cost is $1.1 per unit, and the variable labor cost is $2.09 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 $620,000 during a year in which total production is 341,000 units. What are the total costs for the year? (Do not round your intermediate calculations.) Requirement 3: (a) If the selling price is $9.55 per unit, what is the NSI break-even on a cash flow basis (in units)? (The level of sales in units at which the cash flow is zero). (Do not round your intermediate calculations.) (b) If depreciation is $153,450 per year, what is the accounting break-even point (in units)? (Do not round your intermediate calculations.)