Problem $11-1$ Calculating Costs and Break$-$Even $[$LO$3]$

Night Shades, Incorporated, manufactures biotech sunglasses. The variable materials cost is $$18\mathrm{.}40$ per unit, and the variable labor cost is $$6\mathrm{.}60$ 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 $$720,000$ during a year in which total production is $310,000$ 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 $$46\mathrm{.}00$ per unit, what is the cash break$-$even point? If depreciation is $$520,000$ per year, what is the accounting break$-$even point? $($Do not round intermediate calculations and round your answers to $2$ decimal places, e$.$g$.,32\mathrm{.}16.)$

$\backslash$table$[[$a$.$ Variable cost per unit,,$],[$b$.$ Total cost,,$],[$c$.$ Cash break$-$even point,,units$],[$c$.$ Accounting break$-$even point,,units$]]$