Variable material costs for a product are $5.43 per unit, and variable labor costs are $3.13 per unit.
a. What are total per unit variable costs? $8.56
b. If 280,000 units are produced and fixed costs are $720,000, what are total costs? Total cost = $3,116,800
c. If the price is $19.99 per unit, is the cash break-even point reached? Yes 62,992
d. If annual depreciation is $220,000, what is the accounting break-even point?