Calculating Costs and Break-Even, Night Shades Inc. (NSI) manufactures biotech sunglasses. The variable materials cost is $1.97 per unit, and the variable labor cost is $3.74 per unit. What is the variable cost per unit? Suppose NSI incurs fixed costs of $790,000 during a year in which total production is 513,500 units.

What are the total costs for the year? (Do not round your intermediate calculations.)

If the selling price is $10.85 per unit, what is the NSI break-even on a cash basis? (Do not round your intermediate calculations.)

If depreciation is $333,775 per year, what is the accounting break-even point? (Do not round your intermediate calculations.)