Night Shades, Incorporated, manufactures biotech sunglasses. The variable materials cost is $$12\mathrm{.}20$ per unit, and the variable labor cost is $$6\mathrm{.}00$ per unit.

a$.$

What is the variable cost per unit? $($Do not round intermediate calculations and round your answer to $2$ decimal places, e$.$g$.,32\mathrm{.}16.)$

b$.$ Suppose the company incurs fixed costs of $$600,000$ during a year in which total production is $250,000$ units. What are the total costs for the year? $($Do not round intermediate calculations and round your answer to the nearest whole number, e$.$g$.,32.)$

c$.$ If the selling price is $$43\mathrm{.}00$ per unit, what is the cash break$-$even point? If depreciation is $$400,000$ per year, what is the accounting break$-$even point? $($Do not round intermediate calculations and round your answers to $2$ decimal places, e$.$g$.,32\mathrm{.}16.)$