Problem $11-1$ Calculating Costs and Break$-$Even $[$LO$3]$ Night Shades, Incorporated, manufactures biotech sunglasses. The variable materials cost is $\backslash (\backslash$$ $10\mathrm{.}00\backslash )$ per unit, and the variable labor cost is $\backslash (\backslash$$ $5\mathrm{.}50\backslash )$ per unit. a$.$ What is the variable cost per unit? $($Do not round intermediate calculations and round your answer to $2$ decimal places, e$.$g$.,32\mathrm{.}16.)$ b$.$ Suppose the company incurs fixed costs of $\backslash (\backslash$$ $500,000\backslash )$ during a year in which total production is $200,000$ units. What are the total costs for the year? $($Do not round intermediate calculations and round your answer to the nearest whole number, e$.$g$.,32.)$ c$.$ If the selling price is $\backslash (\backslash$$ $40\mathrm{.}50\backslash )$ per unit, what is the cash break$-$even point? If depreciation is $\backslash (\backslash$$ $300,000\backslash )$ per year, what is the accounting break$-$even point? $($Do not round intermediate calculations and round your answers to $2$ decimal places, e$.$g$.,32\mathrm{.}16.)$