Night shades inc. (nsi) manufactures biotech sunglasses. the variable materials cost is $15.70 per unit, and the variable labor cost is $6.10 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 $620,000 during a year in which total production is 260,000 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 $43.50 per unit, what is the cash break-even point? if depreciation is $420,000 per year, what is the accounting break-even point?

Afreezer manufacturer might purchase sheets of steel, wiring, shelving, and so forth, as part of its final product. this is an example of what sub-classification of business market?

Ummit record company is negotiating with two banks for a $157,000 loan. fidelity bank requires a compensating balance of 24 percent, discounts the loan, and wants to be paid back in four quarterly payments. southwest bank requires a compensating balance of 12 percent, does not discount the loan, but wants to be paid back in 12 monthly installments. the stated rate for both banks is 9 percent. compensating balances will be subtracted from the $157,000 in determining the available funds in part a. a-1. calculate the effective interest rate for fidelity bank and southwest bank. (do not round intermediate calculations. input your answers as a percent rounded to 2 decimal places.) a-2. which loan should summit accept? southwest bank fidelity bank b. recompute the effective cost of interest, assuming that summit ordinarily maintains $37,680 at each bank in deposits that will serve as compensating balances

bradford, inc., expects to sell 9,000 ceramic vases for $21 each. direct materials costs are $3, direct manufacturing labor is $12, and manufacturing overhead is $3 per vase. the following inventory levels apply to 2019: beginning inventory ending inventory direct materials 3,000 units 3,000 units work-in-process inventory 0 units 0 units finished goods inventory 300 units 500 units what are the 2019 budgeted production costs for direct materials, direct manufacturing labor, and manufacturing overhead, respectively?