Night Shades Incorporated (NSI) manufactures biotech sunglasses. The variable materials cost is $1.24 per unit, and the variable labor cost is $1.98 per unit.

a. What is the variable cost per unit?

b. Suppose the company incurs fixed costs of $500,000 during a year in which total production is 275,000 units. What are the total costs for the year?

c. If the selling price is $11.4 per unit, what is the NSI break-even on a cash basis?

d. If depreciation is $178,750 per year, what is the accounting break-even point?