Night Shades Incorporated $($NSI$)$ manufactures biotech sunglasses. The variable materials cost is $$1\mathrm{.}37$ per unit, and the variable labor cost is $$2\mathrm{.}6$ per unit.

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

b$.$ Suppose the company incurs fixed costs of $$790,000$ during a year in which total production is $395,000$ units. What are the total costs for the year?

c$.$ If the selling price is $$11\mathrm{.}05$ per unit, what is the NSI break$-$even on a cash basis?

d$.$ If depreciation is $$197,500$ per year, what is the accounting break$-$even point?