Night Shades Inc. (NSI) manufactures biotech sunglasses. The variable materials cost is $1.18 per unit, and the variable labor cost is $1.89 per unit.

What is the variable cost per unit? (Do not round your intermediate calculations.)

Suppose NSI incurs fixed costs of $620,000 during a year in which total production is 341,000 units. What are the total costs for the year? (Do not round your intermediate calculations.)

If the selling price is $10 per unit, what is the NSI break-even on a cash flow basis (in units)? (The level of sales in units at which the cash flow is zero). (Do not round your intermediate calculations.)

If depreciation is $204,600 per year, what is the accounting break-even point (in units)? (Do not round your intermediate calculations.)