Night Shades, Incorporated, manufactures biotech sunglasses. The variable materials cost is $$18\mathrm{.}60$ per unit, and the variable labor cost is $$7\mathrm{.}40$ 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 $$880,000$ during a year in which total production is $390,000$ 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 $$50\mathrm{.}00$ per unit, what is the cash break$-$even point? If depreciation is $$680,000$ per year, what is the accounting break$-$even point?