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

Night Shades, Incorporated, manufactures biotech sunglasses. The variable materials

cost is $$15\mathrm{.}80$ per unit, and the variable labor cost is $$6\mathrm{.}50$ 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 $$700,000$ during a year in which total

production is $300,000$ 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 $$45\mathrm{.}50$ per unit, what is the cash break$-$even point? If

depreciation is $$500,000$ per year, what is the accounting break$-$even point? $($Do not

round intermediate calculations and round your answers to $2$ decimal places, e$.$g$.,$

$32\mathrm{.}16.)$