Night Shades Incorporated (NSI) manufactures biotech sunglasses. The variable materials cost is $1.97 per unit, and the variable labor cost is $2.96 per unit. a. What is the variable cost per unit? Variable cost b. Suppose the company incurs fixed costs of $660,000 during a year in which total production is 297,000 units. What are the total costs for the year? Total cost c. If the selling price is $11.7 per unit, what is the NSI break-even on a cash basis? Cash break-even point d. If depreciation is $178,200 per year, what is the accounting break-even point? Accounting break-even point