Night Shades Incorporated $($NSI$)$ manufactures biotech sunglasses. The variable materials cost is $$1\mathrm{.}24$ per unit, and the variable labor cost is $$2\mathrm{.}36$ per unit.

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

Variable cost

b$.$ Suppose the company incurs fixed costs of $$590,000$ during a year in which total production is $324,500$ units. What are the total costs for the year? Total cost

c$.$If the selling price is $$11\mathrm{.}9$ per unit, what is the NSI break$-$even on a cash basis? Cash break$-$even point

d$.$if deperciation is $$194,700$ per year, what is the accounting break$-$even point? Accounting break$-$even point