Night Shades Incorporated (NSI) manufactures blotech sunglasses. The variable materials cost is $178 per unit, and the variable labor cost is $3.74 per unit. a. What is the variable cost per unit? Variable cost b. Suppose the company incurs fixed costs of $600,000 during a year in which total production is 240,000 units. What are the total costs for the year? Total cost c. If the selling price is $10.95 per unit, what is the NSI break-even on a cash basis? pok ances Cash break-even point d. If depreciation is $120,000 per year, what is the accounting break-even point? Accounting break-even point