$3.$a$)$ You are considering a new product launch in UK$.$ The project will cost $200,000$$$,$ have a four year life, and have no salvage value; depreciation is straight line to zero. Sales are projected at $120$ units per year; price per year will be $6,000$$$,$ variable cost per unit will be $4,500$$$,$ and fixed costs will be $50,000$ $ per year. The required return on the project is $20\%,$ and the relevant tax rate is $25\%.$ What is the accounting break$-$even level of output for base year? How do you interpret your results?

b$)$How do you explain the difference between Senario and Sensitivity Analysis.