Solve question 1 and 2 please

FINANCE AND PROBLEMS BASIC 1. Calculating Costs and Break-Even [LO3] Night Shades, Inc. (NSI), manufa tures biotech sunglasses. The variable materials cost is $9.64 per unit, and the vari able labor cost is $8.63 per unit. a. What is the variable cost per unit? b. Suppose NSI incurs fixed costs of $915,000 during a year in which total produc- s 1-15) tion is 215,000 units. What are the total costs for the year? c. If the selling price is $39.99 per unit, does NSI break even on a cash basis? If depreciation is $465,000 per year, what is the accounting break-even point? Computing Average Cost [LO3] K-Too Everwear Corporation can manufacture mountain climbing shoes for $35.85 per pair in variable raw material costs and $26.45 per pair in variable labor expense. The shoes sell for $165 per pair. Last year production was 145,000 pairs. Fixed costs were $1,750,000. What were total produc tion costs? What is the marginal cost per pair? What is the average cost? If the com- pany is considering a one-time order for an extra 5,000 pairs, what is the minimum acceptable total revenue from the order? Explain. 2