A project has the following estimated data: Price $=$$$68$ per unit; variable costs $=$$$44$ per unit; fixed costs $=$$$18,000$; required return $=10$ percent; initial investment $=$$$40,000$; life $=$ five years.

a$.$ Ignoring the effect of taxes, what is the accounting break$-$even quantity? $($Do not round intermediate calculations and round your answer to $2$ decimal places, e$.$g$.,32\mathrm{.}16.)$

b$.$ What is the cash break$-$even quantity? $($Do not round intermediate calculations and round your answer to $2$ decimal places, e$.$g$.,32\mathrm{.}16.)$

c$.$ What is the financial break$-$even quantity? $($Do not round intermediate calculations and round your answer to $2$ decimal places, e$.$g$.,32\mathrm{.}16.)$

d$.$ What is the degree of operating leverage at the financial break$-$even level of output? $($Do not round intermediate calculations and round your answer to $3$ decimal places, e$.$g$.,32\mathrm{.}161.)$

$\backslash$table$[[$a$.$ Accounting break$-$even quantity,$],[$b$.$ Cash break$-$even quantity,$],[$c$.$ Financial break$-$even quantity,$],[$d$.$ DOL,$]]$