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P11-1 Calculating costs and Break-Even (LO3] Night Shades Inc. (NSI) manufactures biotech sunglasses. The variable materials cost is $1.9 per unit, and the variable labor cost is $3.04 per unit. a. What is the variable cost per unit? b. Suppose the company incurs fixed costs of $660,000 during a year in which total production is 396,000 units. What are the total costs for the year? c. If the selling price is $11.5 per unit, what is the NSI break-even on a cash basis? d. If depreciation is $178,200 per year, what is the accounting break-even point