A project has the following estimated data: Price = $62 per unit; variable costs = $28 per unit; fixed costs = $27,300; required return = 12 percent; initial investment = $34,800; life = four years. Ignoring the effect of taxes, what is the accounting break even quantity? The cash break-even quantity? The financial break-even quantity? What is the degree of operating leverage at the financial break-even level of output?