Night Shades Incorporated $($NSI$)$ manufactures biotech sunglasses. The

variable materials cost is $$1\mathrm{.}77$ per unit, and the variable labor cost is $$2\mathrm{.}83$ per

unit.

a$.$ What is the variable cost per unit?

Variable cost

b$.$ Suppose the company incurs fixed costs of $$530,000$ during a year in which

total production is $212,000$ units. What are the total costs for the year?

Total cost

c$.$ If the selling price is $$10$ per unit, what is the NSI break$-$even on a cash

basis?

Cash break$-$even

point

d$.$ If depreciation is $$106,000$ per year, what is the accounting break$-$even

point?

Accounting break$-$even

point