Calculating Break$-$Even $[$LO$3]$ A project has the following estimated data: price

$=$$$54$ per unit; variable costs $=$$$36$ per unit; fixed costs $=$$$19,300$; required return

$=12$ percent; initial investment $=$$$26,800$; 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?

Using Break$-$Even Analysis $[$LO$3]$ Consider a project with the following data:

accounting break$-$even quantity $=14,200$ units; cash break$-$even quantity $=10,300$

units; life $=$ five years; fixed costs $=$$$170,000$; variable costs $=$$$27$ per unit; re$-$

quired return $=12$ percent. Ignoring the effect of taxes, find the financial break$-$even

quantity.