Night Shades Incorporated (NSI) manufactures biotech sunglasses. The variable materials cost is $1.27 per unit, and the variable labor cost is $2.67 per unit. a. What is the variable cost per unit? Variable cost Book Print erences b. Suppose the company incurs fixed costs of $570,000 during a year in which total production is 228,000 units. What are the total costs for the year? Total cost