Night Shades, Incorporated, manufactures biotech sunglasses. The variable materials cost is $12.84 per unit, and the variable labor cost is $7.21 per unit. a. What is the variable cost per unit? Note: Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16. b. Suppose the company incurs fixed costs of $900,000 during a year in which total production is 200,000 units. What are the total costs for the year? Note: Do not round intermediate calculations. c. If the selling price is $49.99 per unit, does the company break even on a cash basis? If depreciation is $425,000 per year, what is the accounting break-even point? Note: Do not round intermediate calculations and round your answers to 2 decimal places, e.g., 32.16. a. Variable cost b. Total cost c. Cash break-even point Accounting break-even point $ 20.05 $ 4,910,000 units units

Night Shades, Incorporated, manufactures biotech sunglasses. The variable materials cost is $12.14 per unit, and the variable labor cost is $6.89 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., 32.16.) b. Suppose the company incurs fixed costs of $845,000 during a year in which total production is 210,000 units. What are the total costs for the year? (Do not round intermediate calculations.) c. If the selling price is $49.99 per unit, does the company break even on a cash basis? If depreciation is $450,000 per year, what is the accounting break-even point? (Do not round intermediate calculations and round your answers to 2 decimal places, e.g., 32.16.) a. Variable cost b. Total cost units c. Cash break-even point units c. Accounting break-even point

Night Shades Inc. (NSI) manufactures biotech sunglasses. The variable materials cost is $1.89 per unit, and the variable labor cost is $3.4 per unit.   a. What is the variable cost per unit?   b. Suppose the company incurs fixed costs of $790,000 during a year in which total production is 355,500 units. What are the total costs for the year?   c. If the selling price is $10.2 per unit, what is the NSI break-even on a cash basis?

Ritchie Manufacturing Company makes a product that it sells for $180 per unit. The company incurs variable manufacturing costs of $100 per unit. Variable selling expenses are $17 per unit, annual fixed manufacturing costs are $460,000, and fixed selling and administrative costs are $195,200 per year. Required Determine the break-even point in units and dollars using each of the following approaches: a. Use the equation method. b. Use the contribution margin per unit approach. c. Use the contribution margin ratio approach. d. Prepare a contribution margin income statement for the break-even sales volume. Complete this question by entering your answers in the tabs below. Req A to C Req D Determine the break-even point in units and dollars using the equation method, the contribution margin per unit approach and the contribution margin ratio approach. a. Break-even point in units a. Break-even point in dollars b. Contribution margin per unit b. Break-even point in units b. Break-even point…